E-Journal UMSIDA (Universitas Muhammadiyah Sidoarjo)
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Changes in Impairment Loss Allowances on Receivables Under PSAK 71: Perubahan Cadangan Kerugian Penurunan Nilai Piutang Berdasarkan PSAK 71
No full textGeneral Background: Transparency and accuracy in financial reporting are crucial for publicly listed companies, especially in the banking sector. Specific Background: The adoption of PSAK 71 in 2020, replacing PSAK 55, introduced the Expected Credit Loss (ECL) model to enhance credit risk recognition in Indonesia’s financial system. Knowledge Gap: Previous studies lacked longitudinal data spanning pre-, during-, and post-crisis periods to capture the full impact of this standard. Aim: This study analyzes changes in allowance for impairment losses (CKPN) on receivables before and after PSAK 71 implementation in Indonesian banking companies listed on the IDX from 2015 to 2023. Results: The findings reveal a statistically significant increase in CKPN post-implementation, indicating more conservative credit risk estimations and improved accuracy in financial reporting. Novelty: This research uniquely covers a comprehensive time frame including the COVID-19 crisis, and applies both parametric (t-test) and non-parametric (Mann–Whitney U) tests, ensuring robust statistical validation. Implications: The results provide empirical support for standard-setters, regulators, auditors, and banking practitioners, highlighting PSAK 71’s role in strengthening financial statement reliability and credit risk management under various economic conditions.Highlight :
Impairment reserves increased significantly after PSAK 71 implementation.
ECL method better reflects future credit risk than incurred loss model.
Validity strengthened by covering pre-, during-, and post-crisis periods.
Keywords : CKPN; PSAK 71; Expected Credit Loss; Banking Sector; Financial Reporting
 
Estimation Of The Concentration Of Some Heavy Metals In The Euphrates River In Different Areas Of Suq Al-Shuyukh City
No full textGeneral Background: Environmental pollution, particularly by heavy metals, poses a growing threat to aquatic ecosystems and public health. Specific Background: The Euphrates River, a vital water source in southern Iraq, has been increasingly subjected to pollution from urban and industrial activities. Knowledge Gap: Despite its ecological and economic importance, data on spatial distribution and concentration of heavy metals in Suq Al-Shuyukh remain limited. Aims: This study aimed to estimate the concentrations of lead (Pb), copper (Cu), and cadmium (Cd) in the Euphrates River across different locations in Suq Al-Shuyukh city. Results: Using flame atomic absorption spectroscopy, the study found that concentrations of Pb and Cu were notably higher near riverbanks than midstream, indicating waste accumulation in stagnant waters. Pb levels were consistently the highest, suggesting it as the primary pollutant. Novelty: The study provides new comparative data between river center and bank pollution levels, highlighting critical zones of contamination previously underreported. Implications: The findings emphasize the urgent need for environmental monitoring and remediation strategies to mitigate heavy metal pollution in the Euphrates River, thereby protecting human and ecological health.Highlight :
The study confirms elevated concentrations of lead and copper in riverbanks compared to midstream, indicating significant localized pollution.
Cadmium, though less concentrated, exceeds WHO safety limits, posing long-term health risks due to accumulation in living organisms.
Effective mitigation techniques such as chitosan and biomass treatments are proposed for removing heavy metals from water.
Keywords : Heavy Elements, Euphrates River, Environmental Pollution, Suq Al-Shuyukh, Water Contamination
 
Optimizing Administration of Registration and Issuance of Replacement Certificates: Optimasi Administrasi Pendaftaran dan Penerbitan Sertifikat Pengganti
No full textGeneral Background: The administration of registration, issuance, and delivery of replacement land certificates is a crucial component of land services in Indonesia to ensure legal certainty of land ownership; however, its implementation often faces administrative and technical challenges. Specific Background: At the Samarinda City Land Office, this process includes the registration of the Land Registration Certificate, field inspections, public announcements in mass media, and final certificate delivery, which are largely conducted in accordance with regulations but still encounter obstacles. Knowledge Gap: Empirical studies examining the supporting and inhibiting factors of replacement certificate administration at the city level remain limited. Aims: This study aims to analyze the implementation of replacement certificate administration at the Samarinda City Land Office and identify factors that support and hinder the process. Results: Using a qualitative approach through interviews, observations, and documentation, the study found that integration of the KKP database and adequate human resources were the main supporting factors, while constraints included incomplete applicant documents, lack of survey copies, and ineffective communication between officers and applicants. Novelty: This research provides a detailed empirical overview of the dynamics of replacement certificate administration at the municipal level and emphasizes the importance of active applicant involvement. Implications: Recommendations include enhancing public outreach, strengthening staff capacity, and optimizing land information systems to improve the effectiveness of public services.
Highlights:
Highlights integration of KKP database as a key enabler.
Identifies main obstacles in document completeness and communication.
Emphasizes active applicant involvement in speeding up processes.
Keywords: Replacement Certificate, Land Administration, Public Service, Legal Certainty
 
Comparative Analysis of Wind Load Standards on Space Truss Structures: Analisis Perbandingan Standar Beban Angin pada Struktur Rangka Ruang
No full textGeneral Background: Structural design requires precise determination of loading, with wind load being a critical component that influences the safety and behavior of buildings. Specific Background: In Indonesia, wind load regulations have evolved significantly—from PPIUG 1983 to SNI 1727:2013 and the latest SNI 1727:2020—reflecting changes in building practices and meteorological understanding. Knowledge Gap: However, the comparative impact of these evolving standards on spatial truss structures remains insufficiently explored. Aims: This study investigates how the three standards affect wind load distribution and structural response in space trusses using ETABS software. Results: Findings reveal substantial differences, with SNI 1727:2020 producing the highest mid-span wind pressure (0.886 kN/m²), exceeding that of SNI 1727:2013 (0.546 kN/m²), due to the introduction of the elevation coefficient (Ke) and revisions in building categorization. Novelty: This research uniquely highlights how regulatory evolution introduces quantifiable changes in displacement, axial force behavior, and total structural weight. Implications: The study informs engineers and designers of the critical implications of standard selection, promoting better-informed structural safety and optimization decisions in modern Indonesian construction.
Highlights:
Highlights regulatory evolution from PPIUG 1983 to SNI 1727:2020.
Shows impact of new wind pressure coefficient (Ke) on design results.
Compares structural responses under different wind load standards.
Keywords: Wind Load, Space Truss, Structural Analysis, Indonesian Standards, ETABS
 
SISKEUDES for Transparency and Accountability in Village Financial Management: SISKEUDES untuk Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa
Get PDFBackground (General): Village governments in Indonesia play a strategic role in managing public finances to support local development, yet manual financial reporting often results in inefficiency, errors, and weak accountability. Background (Specific): To address this, the Indonesian Financial and Development Supervisory Agency (BPKP) introduced the Village Financial System (SISKEUDES) as a digital tool for financial planning, execution, and reporting. Knowledge Gap: While prior studies confirm SISKEUDES’ benefits in digitally advanced regions, its effectiveness in rural areas with limited infrastructure and low digital literacy remains underexplored. Aim: This study examines the role of SISKEUDES in enhancing the quality, effectiveness, and accountability of financial management in Lae Nuaha Village. Results: Findings show that SISKEUDES improved report quality through greater relevance, reliability, comparability, and understandability; reduced reporting duration from two weeks to three days; and strengthened accountability both vertically to government authorities and horizontally to the village community. Novelty: Unlike existing research, this study highlights implementation in a low-resource context, revealing that digitalization remains effective despite infrastructure and literacy challenges. Implications: The study contributes to good governance and new public management discourse, offering practical insights for policymakers to expand SISKEUDES with supportive infrastructure and capacity building in rural areas.Highlight :
SISKEUDES improves village financial report quality.
Reporting becomes faster and more effective.
Accountability increases to government and community
Keywords : SISKEUDES, Village Finance, Financial Report Quality, Effectiveness, Accountabilit
Positive Zakat, Firm Size and Negative Leverage on BUS Performance: Zakat Positif, Firm Size dan Leverage Negatif terhadap Kinerja BUS
No full textGeneral Background: The growth of Islamic banking in Indonesia aligns with the country’s Muslim majority and is supported by legal frameworks promoting ethical finance. Specific Background: However, the performance of Islamic Commercial Banks (BUS) fluctuated from 2019 to 2024, warranting deeper investigation into its determinants. Knowledge Gap: Prior studies show inconsistent findings on the effects of zakat, Islamic Corporate Social Responsibility (ICSR), Sharia Supervisory Board Meetings (RDPS), firm size, and leverage on bank performance, revealing a gap in comprehensive analysis. Aims: This study aims to examine the simultaneous and partial influence of those five variables on BUS performance. Results: Using a quantitative method with SPSS 25 and multiple linear regression, the study finds that zakat has a significant positive effect, while firm size and leverage have significant negative effects on performance. ICSR and RDPS show no significant impact. The model explains 90.1% of the variance in ROA. Novelty: The integration of zakat as a strategic signal variable within the Sharia Enterprise and signal theory framework is a distinct contribution. Implications: Findings suggest the need for strategic zakat management, enhanced ICSR execution, stronger DPS governance, and optimized capital structures to improve BUS sustainability and competitiveness.Highlight :
Zakat positively and significantly affects the performance of Islamic Commercial Banks (BUS) in Indonesia from 2019–2024.
Firm size and leverage have a significant negative effect on BUS performance, indicating inefficiency and risk issues.
ICSR and RDPS do not significantly influence performance, suggesting a gap in implementation or impact measurement.
Keywords : Zakat, ICSR, RDPS, Firm Size, Leverage
 
Canva-Based Digital Materials with Differentiation for Grade V Writing Skills: Bahan Digital Berbasis Canva dengan Pendekatan Berbeda untuk Keterampilan Menulis Siswa Kelas V
Get PDFGeneral Background: Writing skills are fundamental competencies in elementary education, essential for fostering literacy, critical thinking, and communication abilities. However, many Grade V students in Cluster II, Ujung Pandang, Makassar, exhibit low proficiency in explanatory text writing. Specific Background: Existing instructional materials lack interactivity, visual appeal, and differentiation, leading to limited student engagement and inadequate support for diverse learning needs. Knowledge Gap: Previous studies have explored digital media for education but have not integrated Canva-based digital materials with a differentiated instructional approach specifically to enhance writing skills in elementary schools. Aim: This research aimed to develop and evaluate Canva-based digital teaching materials using the ADDIE model to improve Indonesian language writing skills among fifth-grade students. Results: The developed materials demonstrated high validity (0.77), practicality (teacher responses: 93%, student responses: 94%), and effectiveness (post-test mastery: 92.38% vs. 15.24% pre-test), significantly enhancing students’ ability to write explanatory texts. Novelty: This study introduces an innovative combination of Canva’s visual capabilities and differentiated instruction, providing adaptive, engaging, and accessible learning experiences for diverse learners. Implications: Findings suggest that integrating digital tools with differentiated pedagogy can substantially improve writing competencies and inform future instructional design in elementary education.Highlight :
Canva-based materials with differentiation enhance writing skills of Grade V students.
Validity and practicality scores indicate high effectiveness.
Learning outcomes improved significantly after implementation.
Keywords : Digital Teaching Materials, Canva, Differentiation, Indonesian, Learning Outcomes
 
Evaluation of the Entrepreneurship Themed Pancasila Student Profile Program: Evaluasi Program Profil Siswa Pancasila Bertema Kewirausahaan
Get PDFGeneral Background: Education in Indonesia is undergoing transformation through the Merdeka Curriculum, which emphasizes strengthening the Pancasila Student Profile (P5) as a foundation for character and competence development. Specific Background: Within this framework, entrepreneurship has been chosen as a theme at SMA Negeri 1 Kapur IX to foster creativity, independence, and collaboration, while preparing students for real-world challenges. Knowledge Gap: Previous studies have generally assessed P5 broadly or with other themes, leaving limited in-depth evaluation of entrepreneurship-focused P5 programs in specific school contexts. Aims: This study aimed to evaluate the implementation of the P5 entrepreneurship program using the CIPP model (Context, Input, Process, Product) to identify strengths, weaknesses, and areas for improvement. Results: Findings indicate that the program aligns with school goals and national policy, supported by adequate resources, effective teaching modules, and student engagement, though challenges persist in teacher readiness, socialization, and sustaining character formation. Novelty: This study provides explicit, context-specific insights into P5 entrepreneurship, offering practical evidence distinct from broader analyses. Implications: The results inform schools and policymakers to refine P5 implementation, strengthen teacher training, and enhance collaboration with entrepreneurial practitioners to cultivate resilient, innovative learners.Highlight :
P5 program evaluated using CIPP model covering context, input, process, product.
Implementation supports student readiness, facilities, and entrepreneurship modules.
Results show improved creativity, independence, and cooperation among students.
Keywords : P5, Entrepreneurship, CIPP Evaluation, Student Profile, Character Buildin
University Student Experiences Using Tandem to Build English Speaking Confidence: Pengalaman Mahasiswa Universitas dalam Menggunakan Tandemuntuk Meningkatkan Kepercayaan Diri dalam Berbicara Bahasa Inggris
No full textGeneral Background: In the context of globalized education, English communication skills have become essential for university students. Specific Background: However, many learners struggle with self-confidence and self-awareness, which are critical for effective spoken interaction. Knowledge Gap: While digital language tools are widely used, limited research has explored the role of audio-based peer interaction in fostering these psychological and linguistic competencies. Aims: This study investigates how the Tandem application contributes to enhancing students’ self-confidence and self-awareness in English speaking. Results: Thematic analysis of in-depth interviews with five international EFL students revealed notable improvements in speaking confidence and reflective awareness of language use. Participants reported greater ease in communication, reduced anxiety, and a better understanding of their speaking patterns. Novelty: Unlike previous studies focusing on video or text-based platforms, this research emphasizes the unique pedagogical benefits of audio-only interactions and the influence of multicultural experiences on language development. Implications: The findings suggest that incorporating applications like Tandem can enhance learner autonomy, reduce performance pressure, and support holistic language acquisition. Educators are encouraged to integrate such tools into curricula to promote confident, reflective, and socially engaged language learners.Highlight :
The Tandem app enhances students' speaking confidence by providing consistent practice with native speakers in low-anxiety settings.
It fosters self-awareness through reflection, feedback, and recognition of language learning patterns and mistakes.
Audio-only interaction in the app supports focus on verbal communication and reduces performance anxiety compared to video calls.
Keywords : Tandem application, Self-confidence, Self-awareness, English Speaking, University Students
 
Harmonization Of Islamic Religious Education Curriculum In Private Schools Of Thai And Indonesia: Harmonisasi Kurikulum Pendidikan Agama Islam di Sekolah Swasta Thailand dan Indonesia
No full textGeneral background: Islamic Religious Education (PAI) plays a crucial role in shaping moral character and religious identity within diverse sociocultural contexts. Specific background: In Southeast Asia, countries like Indonesia and Thailand have distinct educational and religious frameworks, posing unique challenges in aligning national curriculum policies with local needs. Knowledge gap: Limited comparative research exists on how private Islamic schools implement PAI curricula under differing national systems. Aims: This study investigates how PAI curriculum policies are harmonized across national and local levels in MA Tanwirul Qulub, Indonesia, and Tarbiyatul Wathan, Thailand. Results: Findings reveal that Indonesia applies a top-down model emphasizing curriculum flexibility under the Independent Curriculum, allowing local adaptations. Conversely, Thailand uses a bottom-up approach where private schools independently develop PAI content within a secular national framework, balancing state requirements with local religious needs. Novelty: This study offers a rare cross-national qualitative comparison of curriculum harmonization in Islamic private schools, capturing both central policy dynamics and grassroots practices. Implications: The research suggests the need for adaptive curriculum policies that uphold Islamic values while accommodating sociopolitical contexts, promoting inclusive and locally relevant religious education in multicultural societies.Highlight :
The study compares PAI curriculum policies in private schools in Indonesia and Thailand.
Indonesia implements a top-down approach, while Thailand uses a bottom-up model based on local needs.
Harmonization aims to balance national policies with local religious identities and needs.
Keywords : Harmonization, PAI Curriculum, Private Schools, Indonesia, Thailan