Rumah Jurnal Universitas Majalengka
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DETERMINAN DIVIDEND PAYOUT RATIO PADA SUBSEKTOR PERBANKAN PADA BURSA EFEK INDONESIA
No full textPembagian dividen merupakan keputusan penting bagi perusahaan yang dipengaruhi oleh kondisi keuangan dan strategi jangka panjang. Setiap sektor, termasuk perbankan, memiliki pendekatan berbeda dalam menentukan nilai dividen yang akan dibagikan kepada pemegang saham. Penelitian ini bertujuan untuk mengetahui tentang pengaruh sales growth, net profit margin, dan total asset turn over terhadap dividend payout ratio. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan analisis deskriptif dan verifikatif. Populasi penelitian terdiri dari 47 perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan metode purposive sampling, yang menghasilkan 11 perusahaan sebagai sampel dengan periode pengamatan selama 5 tahun. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial, net profit margin memiliki pengaruh signifikan terhadap dividend payout ratio, sementara sales growth dan total asset turn over tidak berpengaruh signifikan terhadap dividend payout ratio
PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) MELALUI EFEKTIVITAS DAN EFISIENSI PENERIMAAN PAJAK DAERAH KABUPATEN MAJALENGKA
No full textBerdasarkan UU No 12 Tahun 2008, pemerintah Daerah telah diberi wewenang untuk mengelola kauangan sedniri atau dalam hal ini Pemerintah Daerah memiliki otonomi daerah. Sumber utama penerimaan daerah dalam hal ini dikenal dengan Pendapatan Asli Daerah (PAD) dimana komponen utamanya berasal dari Pajak Daerah dan Retribusi Daerah. Pengukuran efektivitas dan efisiensi pajak daerah sangat penting dilakukan guna melihat apakah ada peningkatan pengelolaan pajak daerah dan retribusi daerah. Berdasarkan Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Majalengka, Kebijakan Pendapatan Daerah Kabupaten Majalengka dalam RKPD Tahun 2023, tetap diarahkan pada upaya peningkatan pendapatan daerah dari sektor pajak daerah. Penelitian ini bertujuan untuk menguji efektifitas dan efisiensi pajak daerah dalam kaitan dan kontribusinya terhadap peningkata PAD Kabupaten Majalengka. Metode yang digunakan dalam penelitian ini adalah deskriptif, dengan jenis data yang digunakan adalah data sekunder, yaitu data berupa laporan target dan realisasi Pajak Daerah Kabupaten kemudian laporan realisasi Pendapatan Asli Daerah yang diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dan Badan Pendapatan Daerah (BAPENDA). Hasil dari penelitian ini menunjukkan tingkat efektivitas penerimaan asli daerah melalui penerimaan pajak daerah pada tahun pengamatan berada pada kategori efektif hanya saja pada tahun 2021 pada kategori cukup efektif. Hal ini dikarenakan masih belum tercapainya target penerimaan pajak daerah. Sementara itu, tingkat efisiensi pendapatan asli daerah masih berada pada ketegori tidak efisien karena memiliki nilai lebih dari 100%
Kesejahteraan Kerja Dan Motivasi Terhadap Kinerja Karyawan Pada CV Sugih Wangi Kecamatan Lemahsugih Kabupaten Majalengka
No full textThis research was conducted to analyze the effect of workplace well-being and motivation on employee performance at CV Sugih Wangi in Majalengka Regency. The study employed a quantitative approach with a descriptive-verificative method. The population consisted of all 53 employees, who were also used as the sample through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through classical assumption tests, multiple linear regression, and hypothesis testing using t-tests and F-tests. The results indicate that workplace well-being has a positive and significant impact on employee performance. Motivation also shows a positive and significant effect on performance. Simultaneously, both variables—workplace well-being and motivation—significantly influence employee performance. These findings emphasize the importance for companies to create a conducive work environment and enhance employee motivation to achieve optimal performancePenelitian ini dilakukan untuk menganalisis pengaruh kesejahteraan di lingkungan kerja dan motivasi terhadap kinerja karyawan pada CV Sugih Wangi Kabupaten Majalengka. Pendekatan yang digunakan adalah kuantitatif dengan metode deskriptif verifikatif. Populasi penelitian mencakup seluruh karyawan yang berjumlah 53 orang, yang juga dijadikan sampel melalui teknik sampling jenuh. Data dikumpulkan melalui kuesioner dengan skala Likert, kemudian dianalisis menggunakan uji asumsi klasik, regresi linier berccganda, serta pengujian hipotesis melalui uji t dan uji F. Hasil penelitian memperlihatkan bahwa kesejahteraan di tempat kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Motivasi juga terbukti memberikan pengaruh positif dan signifikan terhadap kinerja. Secara simultan, kedua variabel tersebut, yaitu kesejahteraan di tempat kerja dan motivasi, berpengaruh signifikan terhadap kinerja karyawan. Temuan ini menegaskan pentingnya perusahaan untuk menciptakan lingkungan kerja yang kondusif serta meningkatkan motivasi guna mendorong kinerja yang optimal
THE IMPACT OF INCLUSIVE EDUCATION IMPLEMENTATION ON ELEMENTARY SCHOOL STUDENTS BY THE YOGYAKARTA CITY DISABILITY SERVICES UNIT
No full textThe execution of inclusive education in Indonesia continues to encounter obstacles, particularly concerning limited human resources, complex bureaucracy and public awareness. This research investigates the effects of inclusive education policy implementation via the Technical Implementation Unit for Disability Services in Education and Resource Center (ULD) of Yogyakarta City, which is a pioneering local institution in Indonesia. Employing a qualitative case study methodology, data were gathered through interviews with key ULD officials, document analysis, and questionnaires distributed to special assistant teachers. The results reveal that the ULD has produced sustained positive effects across various stakeholders. At the community level, heightened public awareness has fostered greater acceptance of children with disabilities and improved access to formal education through affirmative pathways. At the school and teacher levels, the ULD has bolstered institutional capacity by increasing the number of special assistant teachers and enhancing teachers’ competencies through ongoing training. At the student level, inclusive practices have facilitated positive academic, social, and emotional development among students with disabilities. This research adds to the body of literature on inclusive education policy implementation by illustrating the strategic role of local technical institutions in connecting national policy frameworks with inclusive practices at the school level
STRENGTHENING THE RADEC MODEL IN SCIENCE LEARNING TO SUPPORT STUDENTS' HIGHER-ORDER THINKING SKILLS: SYSTEMATIC LITERATURE REVIEW
No full textScience learning at the elementary school level requires a pedagogical approach that can encourage the development of higher-order thinking skills (HOTS) as part of improving the quality of the learning process. The RADEC (Read, Answer, Discuss, Explain, Create) model is considered relevant because it includes systematic, collaborative learning stages, and is oriented towards knowledge construction. Based on this need, this study aims to examine the forms of strengthening the RADEC model in science learning and its contribution to the development of students' HOTS. This study used the Systematic Literature Review (SLR) method by analyzing scientific articles that met the criteria for eligibility and relevance. The results of the review indicate that strengthening RADEC is carried out through the integration of contextual media, the development of HOTS-based teaching tools, the implementation of collaborative strategies, and the use of authentic assessments. These various forms of strengthening play a role in optimizing the RADEC stages, thereby supporting the improvement of analytical, evaluative, creative, scientific communication, and active participation skills of students. Overall, the SLR findings indicate that RADEC has substantive potential in strengthening the quality of science learning and supporting the achievement of higher-order thinking skills in elementary school students
Integrasi Nilai-Nilai Al-Qur’an dalam Peningkatan Kreativitas dan Bahasa Anak Usia Dini melalui Media Plastisin dan Flashcard Digital
No full textThis study aims to describe the integration of Quranic values in enhancing creativity and language skills in early childhood through the use of plasticine and digital flashcards at Al-Falah Kindergarten in West Pagaden District, Subang Regency. The background of this study is based on the importance of holistic stimulation of early childhood development in accordance with the principles of Quranic education, which emphasizes not only cognitive aspects but also creativity, language, and character development. This study used a qualitative descriptive method. The subjects consisted of 18 grade A children, consisting of 10 boys and 8 girls. Data collection techniques were conducted through observation, interviews with teachers, and documentation of children's work. The results showed that the use of plasticine can improve children's imagination, fine motor skills, and creativity. Meanwhile, Canva-based digital flashcards can improve children's receptive and expressive language skills through knowledge, pronunciation, and simple communication. The integration of Quranic verses, such as Surah Al-'Alaq verse 1 and Surah Al-'Alaq verse 2, is also supported by the use of digital flashcards. Verse 78 of An-Nahl, as a reinforcement of spiritual values, demonstrates the link between the creative learning process and the development of a child's religious character. Thus, creative media-based learning is relevant to Islamic educational principles and effective in developing a child's overall potential
Implementation of Psychomotor Assessment in Islamic Religious Education: An Instrumental Case Study in Indonesian Elementary Schools: Teachers’ Understanding of Psychomotor Assessment, Planning of Psychomotor Assessment, Strategies and Techniques of Psychomotor Assessment
No full textPsychomotor assessment in Islamic Religious Education (IRE) at the elementary school level is essential for ensuring that students' religious understanding extends beyond cognitive knowledge to encompass practical worship skills. This study aims to analyze the implementation of psychomotor assessment in IRE learning at a public elementary school in Bandung, Indonesia, examining teachers' understanding, assessment planning, and implementation strategies. A descriptive qualitative approach with an instrumental case study design was employed. Data were collected through semi-structured interviews with 3 IRE teachers, non-participant classroom observations (12 sessions), and document analysis of assessment instruments and student portfolios. Data were analyzed thematically using Miles and Huberman's interactive model, involving data reduction, display, and verification. Teachers conceptualized psychomotor assessment as authentic evaluation of worship practices integrated with character development. Assessment planning systematically translated curriculum objectives into observable performance indicators using criterion-referenced rubrics. Implementation strategies combined direct observation (70%), practice simulations (20%), and peer assessment (10%), with multiple assessment points ensuring reliability. Assessment data informed formative feedback, differentiated instruction, and curriculum refinement. Professional development occurred through formal training programs (twice annually), peer collaboration networks, and self-directed learning initiatives. The study demonstrates a comprehensive psychomotor assessment system that effectively bridges theoretical knowledge and practical application in IRE. Findings suggest the need for standardized assessment rubrics, sustained practical training programs, and systematic documentation protocols to enhance assessment validity and pedagogical impact in religious education contexts
The Enhancing Elementary Students’ Conceptual Understanding of Ecosystems through a Metaverse-Based Project-Based Learning Model: A Quasi-Experimental Study
No full textThis study aims to analyze the effectiveness of the metaverse-based PjBL model on elementary school students' conceptual understanding of the Natural and Social Sciences subject of Ecosystem material. This study uses a quantitative approach and quasi-experimental methodology with a times series design. The research sample is fifth grade students in Banten, Indonesia. This sample selection uses a simple random sampling technique. The data collection technique in this study uses a test technique with a concept understanding test instrument. The data analysis technique uses a one-sample t-test, one-sample binomial test, N-gain test, and paired sample t-test. The results of the study include: (1) The average conceptual understanding of students after being taught with the metaverse-based PjBL model is 83.70; (2) the classical completeness of students' conceptual understanding after being taught with the metaverse-based PjBL model is 76.67%; (3) there is an increase in students' conceptual understanding after being taught with the metaverse-based PjBL model with a moderate increase criterion of 63.33%, (4) there is a significant difference in students' conceptual understanding before learning with an average of 58.30 and after learning with an average of 83.70 so that there is a difference in scores of 25.40. The conclusion of this study is that the metaverse-based PjBL model is effective in increasing elementary school students' conceptual understanding of the Natural and Social Sciences subject of the Ecosystem material
Peningkatan Efisiensi Sistem Logistik UMKM melalui Pendampingan dan Digitalisasi Persediaan pada De’Chick Kiarapedes
No full textDe’Chick Kiarapedes merupakan UMKM kuliner cepat saji yang menghadapi permasalahan dalam pengelolaan logistik, terutama pada aspek pengadaan bahan baku, pencatatan persediaan, dan sistem penyimpanan. Pembelian bahan masih dilakukan secara reaktif tanpa perencanaan berbasis data, pencatatan stok dilakukan secara manual, serta belum diterapkannya prinsip First In First Out (FIFO). Kondisi ini berdampak pada ketidaktepatan jumlah persediaan, potensi pemborosan bahan, dan keterlambatan pelayanan. Kegiatan pengabdian ini bertujuan untuk meningkatkan efisiensi sistem logistik melalui program pendampingan dan digitalisasi persediaan. Metode pelaksanaan dilakukan secara partisipatif melalui tahapan observasi, identifikasi masalah, pelatihan pencatatan stok berbasis Google Sheets, pendampingan penerapan sistem FIFO, serta penyusunan standar operasional prosedur (SOP) logistik. Hasil kegiatan menunjukkan adanya peningkatan kerapian pencatatan stok, perencanaan pembelian yang lebih terstruktur berdasarkan data penjualan, serta pengurangan risiko pemborosan bahan. Implementasi digitalisasi sederhana dan pembakuan prosedur kerja terbukti membantu meningkatkan efisiensi operasional dan kecepatan pelayanan. Kegiatan ini memberikan kontribusi nyata dalam penguatan kapasitas manajerial UMKM serta mendukung keberlanjutan usaha secara lebih adaptif dan kompetitif
SISTEM PENCATATAN GUDANG BERBASIS WEBSITE PADA PERUSAHAAN PT.BAHARI CAHAYA RAYA
No full textPenelitian ini bertujuan untuk mengembangkan sistem pencatatan gudang berbasis website sebagai solusi terhadap permasalahan pencatatan manual yang masih diterapkan di PT. Bahari Cahaya Raya. Sistem pencatatan yang dilakukan melalui buku tulis dan spreadsheet menimbulkan berbagai kendala, seperti tingginya potensi kesalahan input, keterlambatan pencarian data, ketidaksesuaian stok, serta rendahnya efisiensi koordinasi antarbagian. Untuk mengatasi hal tersebut, penelitian ini menggunakan metode Prototyping sehingga proses pengembangan dapat dilakukan secara iteratif dan menyesuaikan kebutuhan pengguna. Pengumpulan data dilakukan melalui observasi langsung dan penyebaran kuesioner kepada staf operasional dan marketing guna mengidentifikasi kebutuhan fungsional serta nonfungsional sistem. Hasil penelitian menunjukkan bahwa seluruh responden menyatakan perlunya sistem yang mampu memberikan pencatatan real-time, kemudahan penggunaan, manajemen multi-user, serta penyusunan laporan otomatis. Prototype yang dihasilkan mencakup fitur pencatatan barang masuk dan keluar, pelacakan lokasi penyimpanan, manajemen supplier dan shipment, serta penyajian laporan stok. Pengembangan sistem ini terbukti mampu meningkatkan akurasi data, mempercepat proses pencarian informasi, dan meningkatkan efisiensi operasional gudang, sehingga sistem diharapkan dapat menjadi solusi yang efektif dalam mendukung proses bisnis perusahaan