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Menampilkan 31–40 dari 2427 artikel
Undergraduate Students’ English Self-Efficacy and Technology-Assisted Self-Regulated Learning
ETERNAL: English Teaching Journal
Vol 17
, No 1
(2026)
Greater access to learning sources resulting from the advancement of the Internet and information technology helps students regulate their learning habits and achieve specific learning targets, including English language learning. This study analyzed English self-efficacy and technology-assisted self-regulated learning strategies among undergraduate students and how the two variables correlate. A total of 510 undergraduate students at Sam Ratulangi University, Indonesia, participated in the stud...
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Linguistic Grooming in Higher Education: A Forensic Discourse Analysis of Power, Manipulation, and Symbolic Control in Academic Relations
ETERNAL: English Teaching Journal
Vol 17
, No 1
(2026)
This study examines how language operates as a tool of manipulation in academic grooming within Indonesian higher education. Using a qualitative forensic-linguistic approach integrating Critical Discourse Analysis, Speech Act Theory, and Thematic Analysis, it analyses approximately 850 utterances from authentic lecturer–student communications, supplemented by interviews with six victims and one expert. The findings show that grooming unfolds through three interrelated linguistic mechanisms, affe...
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Development of STEM-Based Interactive Learning Media for Critical Thinking Skills in Renewable Energy: Solar Power Plants
Lontar Physics Today
Vol 5
, No 1
(2026)
This study aims to develop an interactive STEM-based learning media on renewable energy-Solar Power Plant, to train high school students' critical thinking skills. The development of learning media in this study is development research that focuses on the stages of media design, media development, expert validation, and implementation through limited trials. Data collection was conducted through questionnaires. The validity of the learning media was assessed by experts at the development stage a...
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ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN TIMOR TENGAH UTARA
Sanbein, Godeliva Susan
; Oki, Kamilaus Konstance
; Redjo, Paulina Rosna Dewi
; Redjo, Paulina Rosna Dewi
Perwira Journal of Economics and Business
Vol 6
, No 1
(2026)
North Central Timor (TTU) Regency still faces challenges in optimally managing regional potential and remains dependent on central government funding. To increase financial independence, it is crucial for the local government to manage resources efficiently and utilize local potential. The main problem is the low level of regional financial independence in North Central Timor (TTU) Regency. The method used in this study is a quantitative, involving the collection and analysis of numerical data t...
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Prinsip Akuntabilitas dan Transparansi Terhadap Pengelolaan Keuangan Usaha Ritel Pakan Ternak UMKM Lampung Barat
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the influence of accountability and transparency principles on financial management in feed retail micro, small, and medium enterprises (MSMEs) in West Lampung Regency. Accountability and transparency are considered essential aspects of good governance implementation, which play a crucial role in building trust and improving the financial effectiveness of small enterprises. The research applies a quantitative approach through a survey distributed to customers and farme...
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Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) dan Inflasi Terhadap Volume Penjualan Studi Kasus pada PT Astra International Tbk Tahun 2022 - 2024
DHARMA EKONOMI
Vol 33
, No 1
(2026)
This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of T...
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Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP): (Studi Kasus: Provinsi Bali)
Armelia Ayunda Lestari
; Muhamad Rizki Zulfikar
; Ajeng Fitria Sabila
; Alia Ariyanti
; Laila Hidayani
; Al Farizi Zaldira
; Ade Budi Setiawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and re...
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Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM di Kota Semarang
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109...
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Pengendalian Kualitas Produk Paperbag Menggunakan Metode Six Sigma
Jurnal Ilmiah Sains dan Teknologi
Vol 8
, No 01
(2026)
PT Solo Murni merupakan perusahaan manufaktur yang bergerak di bidang percetakan yang selalu mengedepankan kualitas produknya, hal ini ditempuh dengan cara melakukan pengendalian kualitas proses produksi di PT Solo Muni. Pengendalian kualitas dilakukan dengan cara mengidentifikasi jenis cacat pada produk. Penelitian ini bertujuan untuk menganalisis dan memperbaiki kualitas produk paperbag menggunakan metode Six Sigma dengan pendekatan DMAIC ( Define, Measure, Analyze, Improve, Control ). Masalah...
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Analisis Yuridis Hak Milik Tanah oleh Etnis Tionghoa Berdasarkan Pasal 9 Undang-Undang Pokok Agraria dan Implikasinya terhadap Kepastian Hukum
AMNESTI : Jurnal Hukum
Vol 8
, No 1
(2026)
Penelitian ini mengkaji hak kepemilikan tanah bagi etnis Tionghoa Warga Negara Indonesia (WNI) dalam perspektif Pasal 9 Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA) dan implikasinya terhadap kepastian hukum di Daerah Istimewa Yogyakarta. Meskipun UUPA memberikan hak kepemilikan tanah secara setara bagi semua WNI, praktik di Yogyakarta melalui Instruksi Gubernur No. K.898/I/A/1975 membatasi hak kepemilikan etnis Tionghoa, menganggap mereka sebagai pemodal ku...
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