E-Jurnal Universitas Swadaya Gunung Jati
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    ANALISIS USAHATANI PADI SAWAH (Oryza sativa L.) di DESA BERUGE KECAMATAN BABAT TOMAN KABUPATEN MUSI BANYUASIN

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    Rice Farming Analysis (Oryza Sativa L.) in Beruge Village, Babat Toman District, Musi Banyuasin Regency, South Sumatra Province. This research aims to determine the amount of income and level of profit from rice farming in Beruge Village, Babat Toman District, Musi Banyuasin Regency. The sampling method used was simple random sampling. The results of the study show that the total cost incurred to carry out wetland rice farming in one planting season period is IDR 4,854,763. Revenue is influenced by the selling price of rice production, with a total revenue of IDR 12,433,625. The total income obtained from rice farming is IDR 7,991,636. The R/C ratio value for rice farming at the research location is 2.74, meaning that for every IDR 1 of cost incurred, a revenue of IDR 2.74 is obtained. This indicates that the R/C ratio is more than one, so that wetland rice farming in Beruge Village is profitable and worth cultivating. In addition, the analysis results also show that rice farming in Beruge Village has good prospects for further development. This is supported by the available land potential, suitable climatic conditions, and the local government\u27s commitment to encouraging increased rice production in the region. Thus, rice farming in Beruge Village can become one of the main sources of income for the local community and contribute to food security in Musi Banyuasin RegencyAnalisis Usahatani Padi (Oryza Sativa L.) di Desa Beruge, Kecamatan Babat Toman, Kabupaten Musi Banyuasin, Provinsi Sumatera Selatan. Penelitian ini bertujuan untuk mengetahui besarnya pendapatan dan tingkat keuntungan dari usahatani padi di Desa Beruge, Kecamatan Babat Toman, Kabupaten Musi Banyuasin. Metode pengambilan sampel yang digunakan adalah simple random sampling. Hasil penelitian menunjukkan bahwa total biaya yang dikeluarkan untuk melaksanakan usahatani padi sawah dalam satu periode musim tanam adalah Rp 4.854.763. Penerimaan dipengaruhi oleh harga produksi padi yang dijual, dengan total penerimaan yang diperoleh sebesar Rp. 12.433.625. Total pendapatan yang diperoleh dari usahatani padi adalah Rp. 7.991.636. Nilai R/C ratio untuk usahatani padi di lokasi penelitian adalah 2,74, artinya setiap biaya yang dikeluarkan Rp. 1 maka memperoleh penerimaan sebesar Rp. 2,74. Hal ini menunjukkan bahwa R/C ratio lebih dari satu, sehingga usahatani padi sawah di Desa Beruge menguntungkan dan layak untuk diusahakan. Selain itu, hasil analisis juga menunjukkan bahwa usahatani padi di Desa Beruge memiliki prospek yang baik untuk dikembangkan lebih lanjut. Hal ini didukung oleh potensi lahan yang tersedia, kondisi iklim yang sesuai, serta komitmen pemerintah daerah dalam mendorong peningkatan produksi padi di wilayah tersebut. Dengan demikian, usahatani padi di Desa Beruge dapat menjadi salah satu sumber pendapatan utama bagi masyarakat setempat dan berkontribusi pada ketahanan pangan di Kabupaten Musi Banyuasi

    CYBER RISK MANAGEMENT DISCLOSURE

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    Cyberattacks have become a significant threat to critical infrastructure and digital businesses. This research examines the importance of disclosing cyber risk management information in supporting investor confidence and corporate reputation management amid the growing threat. The study uses statistical data to highlight the prevalence of cyberattacks in ASEAN countries, with Indonesia leading in the number of cases. The voluntary disclosure of cyber risk management in corporate financial reports is studied in the context of factors such as company size, profitability and leverage. The results show that companies with larger size tend to make more extensive disclosures, while high profitability and low leverage also contribute to greater voluntary disclosure practices. The implications of this study highlight the need for the adoption of better disclosure practices as a strategy to manage information risk and build trust in today\u27s digitalized global marketplace

    DIAGNOSTIC ASSESSMENT IN DIFFERENTIATED LEARNING: SUPPORTING STUDENTS\u27 NEEDS FOR ENHANCED LEARNING

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    Differentiated learning is at the forefront of efforts to create a more equitable and inclusive education system, diagnostic assessments play a key role in understanding students\u27 individual learning needs and designing appropriate interventions. However, the implementation of diagnostic assessments in supporting differentiated learning still has challenges. This research aims to explore effective strategies in diagnostic assessment and their impact on the learning process and student learning outcomes. This research method uses a literature review approach to investigate the role of diagnostic assessment in supporting differentiation learning, analysis of key findings related to the role of diagnostic assessment in supporting differentiation learning. This includes identifying effective strategies in implementing diagnostic assessments, as well as their impact on improving learning for students. The findings show that the implementation of differentiated learning by utilizing diagnostic assessment data has a positive impact on student learning and learning outcomes. By understanding students\u27 conditions through diagnostic assessments, teachers can determine appropriate follow-up in the form of content, process or product differentiation. The scientific contribution of this research is a deeper understanding of the role of diagnostic assessment in supporting differentiation learning

    HOW THE LOCAL GOVERNMENT PROMOTE THEIR TOURISM DESTINATION TOWARD ADVERTISEMENT: A CASE STUDY OF TRANSLATION

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    After covid 19, Indonesia as one of the affected country tries to raise their economic sectors. One of the ways to improve the economic growth is from the tourism sectors. The local governments of Indonesian country try to promote their tourism destination by using online and offline advertisement. On the advertisements, they write the information by using English and Indonesian language. This research was to analyze how the local government promotes their tourism destination towards advertisement. It used a qualitative research by using case study design. Data were collected from a brochure written by the local government containing the tourism destination information and it used a document checklist for the research instrument. Then, data were analyzed by using the content analysis and theory from Larson about translation. The research shows that most of the translations are in the types of literal translation where it makes the information is unclear. Then, it is also found that there are some lexical equivalences having incorrect diction and ambiguity meaning in the target language for translating some of cultural materials. By conducting this research, it is expected that the local government could improve the way they inform their tourism destination well because it will give clear and accurate information for the tourist

    AN INTERVENTION: SOCIAL EMOTIONAL LEARNING APPROACH ON STUDENT’S SELF-MANAGEMENT

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    This paper presents intervention findings on student self-management using the Social Emotional Learning (SEL) approach. The participant was one primary student in a class that consisted of fifteen students. The study employed a case study. It was divided into four sections which are observation, assessment, intervention, and monitoring. In collecting data, the researchers used notes from observation, interviews, worksheets, and writing guidelines. The development of student’s self-management was measured through observation from the beginning until monitoring. The interviewees are people who have direct contacts such as classmates, homeroom teacher, and subjects’ teachers. During the intervention, the student was treated using various teaching media such as board games, reading aloud, watching videos, teaching calming down and problem-solving techniques. The indicators of this intervention were (1) The student was able to tell his emotion correctly to his teacher (2) The student was able to calm himself using the calming down technique from intervention treatment (3) The student was able to solve his problem in writing task using the technique given. The result showed that when the student felt angry, the student was able to use his calming down techniques which were drinking water and keeping himself calm in silence (indicator 2). In addition, one day a week the student completed his writing task as his challenging task by making more effort (indicator 3). However, one day in a week, the student showed his anger silently and could not tell his feelings to the teacher

    ANALYSIS OF STUDENT LEARNING DIFFICULTIES REVIEWED FROM THE ASPECT OF COGNITIVE PROCESSES

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    Learning difficulties in mathematics can be a significant obstacle in a student\u27s academic achievement and can affect their self-confidence in terms of their mathematical abilities. This phenomenon requires a deep understanding of the cognitive processes involved in mathematics learning. By understanding the cognitive aspects underlying mathematics learning difficulties, we can identify effective intervention strategies to help students overcome their difficulties. This research aims to explore the analysis of students\u27 mathematics learning difficulties by considering aspects of the cognitive processes involved. The cognitive process here refers to the assessment preparation guide which consists of connecting with previous knowledge, making connections in the text, making inferences, vocabulary, summarizing the text, mathematical thinking, multimodal literacy, and metacognition. This type of research is descriptive qualitative research. Namely research that is described through writing and words. The data collection technique in this research was a diagnostic test on Opportunity material in class XII MIPA 2, totaling 34 students. Based on research results, most students still do not have sufficient ability to use previous knowledge in understanding a text. Strengthening material concepts and skills is highly prioritized in learning, especially in linking the relationship between existing knowledge and text content, and strategies are needed to apply this knowledge

    MALGUDI DAYS IN THE INDONESIAN CLASSROOM: FOSTERING LITERACY, CRITICAL THINKING, AND GLOBAL CITIZENSHIP FOR A COMPETITIVE WORKFORCE (ALIGNED WITH SDG 4)

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    In today’s interconnected world, fostering a well-rounded workforce equipped with literacy, critical thinking skills, and a sense of global citizenship is paramount. This research explores the potential of R.K. Narayan’s Malgudi Days to achieve this objective within Indonesian classrooms, aligning with Sustainable Development Goal 4 (SDG 4) of ensuring quality education. Malgudi Days, set in the fictional Indian town of Malgudi, offers relatable characters and themes that transcend geographical boundaries. This study examines how these stories can enhance Indonesian students’ literacy skills through engaging narratives and diverse writing styles. Beyond language mechanics, analysing characters’ struggles and societal issues encourages critical thinking about universal human experiences and ethical dilemmas, fostering intercultural understanding and empathy. Additionally, the research highlights how Malgudi Days can cultivate a sense of global citizenship. By exploring lives in a different cultural context, students develop a broader worldview, learning to identify commonalities and celebrate differences, thus preparing them for effective communication and collaboration in a globalised workforce. This study contributes to improving educational outcomes in Indonesia by demonstrating the power of literature to nurture well-rounded individuals. By integrating Malgudi Days into the curriculum, Indonesian classrooms can empower students with the critical thinking, literacy, and global citizenship skills necessary to thrive in the 21st century

    COMPANY SIZE AS A MODERATING VARIABLE ON PROFITABILITY AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS

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    Tax aggressiveness is a tactic used by businesses to lower their profits in order to pay less income tax to the government. Tax avoidance practices can be said to be tax aggressiveness if the company tries to aggressively reduce the tax burden. Tax aggressiveness is still a problem in the business world in Indonesia which results in the government losing potential tax revenue. Using agency theory, this study aims to provide empirical evidence regarding the relationship between profitability and corporate social responsibility on tax aggressiveness. The results showed a positive effect on profitability and a negative effect of corporate social responsibility on tax aggressiveness. Company size has a positive moderating effect on the link between tax aggressiveness and profitability, while the relationship between tax aggressiveness and corporate social responsibility is adversely moderated. As a result, the government must improve oversight and enforcement of aggressive tax evasion strategies, as well as enact additional tax rules to combat tax aggressiveness

    APPLICATION OF GOOGLE SHEETS AND MICROSOFT EXCEL INTEGRATION FOR LEARNING EVALUATION

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    In this digitalized era, the landscape of learning evaluation has experienced a profound evolution thanks to the integration of technology-driven tools. Among these, Google Sheets and Microsoft Excel stand out as pivotal platforms within educational settings, facilitating the management and in-depth analysis of learning data. This study aimed to explore a prototype integration of Google Sheet and Microsoft Excel in increasing the effectiveness of learning evaluation. The research focused on developing a learning evaluation system that seamlessly integrates these two tools. This approach has demonstrated its efficacy in expediting the analysis of learning evaluation data compared to traditional methods. By harnessing spreadsheet technologies like Google Sheets and Excel, educators have revolutionized how they collect, interpret, and present insights from student learning experiences. Google Sheets excels in its accessibility and capability for real-time collaboration among educators, making it ideal for dynamic classroom environments. On the other hand, Excel offers robust analytical functionalities, enabling educators to delve deeper into data patterns and trends. Together, these tools empower educators to conduct evaluations more efficiently, accurately, and collaboratively than ever before. Moving forward, it is encouraged that educators explore and exploit the full potential of these technologies to enrich their evaluation practices. By doing so, they can foster enhanced learning experiences tailored to the needs and progress of each student. Ultimately, the integration of Google Sheets and Microsoft Excel not only streamlines administrative tasks but also empowers educators to make data-driven decisions that positively impact educational outcomes

    THE INFLUENCE OF CAPITAL STRUCTURE (DER) AND PROFITABILITY (ROE) ON COMPANY VALUE IN VARIOUS INDUSTRIAL SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) FOR THE 2014-2018 PERIOD

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     The purpose of this study is to investigate how probability and capital structure affect company value. The different industrial sector corporations that list on the Indonesia Stock Exchange between 2014 and 2018 served as the study\u27s unit of analysis. The test was decided based on the purposive examining strategy so that 9 companies were gotten inside a period of 5 a long time. Associative research, which seeks to establish a connection between two or more random variables, was the methodology employed. Yahoo Finance and financial reports are the sources of the data utilized; www.idx.co.id is the data source. This study\u27s data analysis method was multiple regression linear, which has been used to examine traditional assumptions such as autocorrelation, heteroscedasticity, multicollinearity, and normality. handling data using IBM SPSS Version 26. The simultaneous F test and the partial T test were utilized in hypothesis testing. The findings indicated that although profitability has a negative and considerable impact on company value, the capital structure variable had a largely negligible and no influence. Additionally, the impact of profitability and capital structure on company value is substantial and powerful

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