UMM Scientific Journals (Universitas Muhammadiyah Malang)
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FRONT MATTER CELTIC VOL.12 NO.2 DECEMBER 2025
No full textFRONT MATTER CELTIC VOL.12 NO.2 DECEMBER 202
Effectiveness of climate change e-module based on SSI-TL to improve problem-solving skills and environmental literacy
No full textBackground: The development of problem-solving skills and environmental literacy is a priority in climate change education. Socio-scientific issues-based learning supported by digital modules is considered relevant for linking scientific concepts with value reflection and contextual decision-making. However, empirical studies examining the effectiveness of integrating both approaches to simultaneously enhance these competencies remain limited. Objectives: This study aimed to examine the effectiveness of a climate change e-module based on Socio-Scientific Issues Teaching and Learning (SSI-TL) in improving students’ problem-solving skills and environmental literacy. Methods: A quasi-experimental non-equivalent control group pretest–posttest design was employed. The study involved 70 tenth-grade students at SMAN 8 Malang, who were divided into an experimental group and a control group. Improvement was analyzed using Normalized Gain (N-Gain), followed by Analysis of Covariance (ANCOVA) to test differences between groups. Results: The N-gain results indicated medium improvement in both variables, with higher scores in the experimental group compared to the control group. ANCOVA confirmed that the differences were statistically significant (p < 0.001). Conclusion: The integration of structured SSI-TL syntax within an e-module enhances scientific reasoning, value reflection, and environmental action orientation. The findings provide conceptual and practical support for developing digital learning resources in climate change education
Bonus incentives and transfer pricing: evidence from Indonesian non-financial firms
No full textPurpose: This study examines the effects of intangible assets, debt covenants, and tax minimization on transfer pricing behavior and investigates the moderating role of bonus mechanisms in Indonesian non-financial firms.
Methodology/approach: This research employs a quantitative longitudinal panel design using secondary data from the Refinitiv LSEG database. The sample consists of publicly listed non-financial companies in Indonesia, generating 4,202 firm-year observations after screening. Data are analyzed using a Fixed Effect Model and Moderated Regression Analysis (MRA) with EViews 12.
Findings: The results show that intangible assets significantly influence transfer pricing, emphasizing the strategic role of intellectual resources. Debt covenants and tax minimization have no direct effect. However, bonus mechanisms strengthen the relationships between debt covenants and transfer pricing, as well as tax minimization and transfer pricing, while no moderating effect is found for intangible assets.
Practical and Theoretical Contribution/Originality: This study extends agency and positive accounting theories by highlighting managerial incentives in transfer pricing decisions and provides practical implications for regulators and firms in designing effective incentive schemes.
Research Limitation: The study is limited to a single proxy for transfer pricing and does not consider variations in bonus scheme design or corporate governance characteristics
Evaluasi Program Smiling West Java Ambassador dalam Promosi Pariwisata Daerah: Analisis Model CIPP di Provinsi Jawa Barat pada 2022-2023
Get PDFPenelitian ini bertujuan untuk mengevaluasi Program Smilling West Java Ambassador yang dilaksanakan oleh Dinas Pariwisata dan Kebudayaan Provinsi Jawa Barat sepanjang tahun 2022-2023. Pertama kali diselenggarakannya program SWJ Ambassador pada tahun 2022 yang tujuannya adalah mengaktivasi kreaton konten lokal untuk membantu Pemerintah Provinsi Jawa barat mempromosikan destinasi unggulan sesuai google trend dengan anggota sesuai jumlah destinasi unggulan yaitu 108 anggota. Terlihat bahwa SW Ambassador mempunyai ouput video konten ketika mengikuti kegiatan dan diposting setelah itu wajib untuk laporan sudah mengikuti kegiatan pada tempat yang sudah disediakan Disparbud Jabar. Studi ini menggunakan metode deskriptif dengan pendekatan studi kasus di Provinsi Jawa Barat. Teknik pengumpulan data yang digunakan yakni melalui observasi, wawancara dan studi dokumen. Hasil penelitian ini menunjukan bahwa dalam beberapa aspek (tahapan masukan, tahapan proses), program Smilling West Jawa Ambassador yang diterapkan oleh Dinas Pariwisata dan Kebudayaan Provinsi Jawa Barat sejak tahun 2022 berjalan optimal. Meskipun demikian, namun dari aspek tahapan konteks, dan tahapan hasil/produk, program Smilling West Jawa Ambassador belum sepenuhnya beralan optimal. Hal ini tentunya akan sangat mempengaruhi tujuan yang ingin dicapai oleh Pemerintah Provinsi Jawa Barat termasuk dalam hal peningkatan pendapatan daerah. Kontribusi utama penelitian ini terletak pada penguatan penggunaan model CIPP dalam mengevaluasi program promosi pariwisata berbasis digital serta memberikan rekomendasi kebijakan untuk pengembangan program ambassador yang lebih berkelanjutan dan berdampak strategis bagi pembangunan pariwisata daerah
Perbandingan Kebijakan Pengembangan Petani Muda di Indonesia dan Thailand
Get PDFArtikel ini bertujuan menganalisis perbandingan kebijakan pengembangan petani muda di Indonesia dan Thailand dalam merespons menurunnya partisipasi generasi muda di sektor pertanian. Penelitian ini bertujuan untuk menjelaskan perbedaan desain dan efektivitas kebijakan kedua negara dengan menggunakan perspektif kebijakan publik komparatif dan difusi kebijakan. Metode yang digunakan adalah Systematic Literature Review (SLR) terhadap artikel jurnal internasional bereputasi yang membahas kebijakan petani muda di Indonesia dan Thailand, dilengkapi dengan analisis dokumen kebijakan nasional. Hasil kajian menunjukkan bahwa Thailand menerapkan instrumen kebijakan yang lebih langsung dan material, seperti dukungan finansial, modernisasi teknologi pertanian, serta integrasi kebijakan pertanian dengan pembangunan perdesaan dan teknologi digital. Sebaliknya, kebijakan pengembangan petani muda di Indonesia masih didominasi oleh instrumen non-material berupa penyuluhan, pelatihan, dan sosialisasi yang relatif kurang efektif dalam mengatasi hambatan struktural, seperti keterbatasan akses lahan, modal, dan pendapatan. Kebaruan penelitian ini terletak pada penggunaan kerangka difusi kebijakan untuk menjelaskan kesenjangan efektivitas kebijakan pengembangan petani muda antara Indonesia dan Thailand, dua negara agraris di Asia Tenggara dengan karakteristik sosial ekonomi yang relatif sebanding. Secara teoretis, penelitian ini berkontribusi pada literatur kebijakan publik dan tata kelola pertanian dengan menekankan pentingnya desain instrumen kebijakan dalam mendorong regenerasi petani
Perubahan Struktur Internasional dan Normalisasi Hubungan Indonesia-Cina pada Akhir Perang Dingin
Get PDFPenelitian ini bertujuan menganalisis latar belakang kebijakan normalisasi hubungan luar negeri Indonesia-Cina yang secara resmi terealisasi pada 8 Agustus 1990, setelah lebih dari dua dekade hubungan diplomatik terputus. Berbeda dari sebagian besar literatur terdahulu yang menekankan faktor politik domestik seperti konflik elite, persepsi anti-komunisme, atau dinamika militer, penelitian ini berfokus pada mengapa dan bagaimana perubahan struktur internasional justru menjadi faktor penentu dalam keputusan normalisasi Indonesia-Cina pada masa pemerintahan Presiden Suharto. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, serta analisis deduktif berbasis teori realisme neoklasik. Data dikumpulkan melalui studi kepustakaan terhadap buku, artikel jurnal, dokumen kebijakan, dan sumber sekunder lain yang relevan. Temuan penelitian menunjukkan bahwa normalisasi hubungan Indonesia-Cina berlangsung melalui dua tahap utama, yakni peresmian hubungan dagang (1985) dan pembukaan kembali hubungan diplomatik (1990). Kedua tahap tersebut terutama dipengaruhi oleh perubahan struktur internasional selama akhir Perang Dingin. Perubahan struktur ini kemudian diterjemahkan oleh elite pengambil kebijakan Indonesia, termasuk ABRI dan Presiden Suharto, menjadi kebijakan luar negeri yang lebih pragmatis terhadap Cina. Secara teoretis, penelitian ini berkontribusi pada pengembangan realisme neoklasik dengan menunjukkan bahwa dalam konteks negara berkembang, struktur internasional tidak hanya membatasi pilihan kebijakan, tetapi juga mampu menggeser preferensi aktor domestik yang sebelumnya bersifat ideologis
The Relationship Between Hypertension and Body Mass Index on Rheumatic Cases at The Elderly
No full textIndonesia is experiencing a rapid increase in its elderly population, accompanied by a rising burden of chronic conditions. Elevated body mass index (BMI) has been identified as a potential risk factor for musculoskeletal problems. However, evidence at the community level in rural Indonesia remains limited. This study aimed to examine the relationship between BMI, blood pressure status, and rheumatologic complaints among elderly individuals in Balonggemek Village, Jombang Regency. This study employed a cross-sectional analytical observational design. Spearman’s correlation coefficient was used to analyze the relationship between BMI, blood pressure, and rheumatologic complaints. The majority of participants were classified as obese based on BMI assessment. Knee and hip pain were the most commonly reported rheumatologic complaints. Spearman’s correlation analysis showed a significant positive relationship between BMI and rheumatologic complaints
Merdeka curriculum and English language learning: A qualitative exploration in a secondary school
No full textThis study explores the implementation of the merdeka curriculum in English language teaching at a senior high school in Batam, with particular attention to teaching strategies, classroom management practices, and challenges experienced by both teachers and students. Employing a descriptive qualitative research design, data were collected through classroom observations and semi-structured interviews involving two English teachers and three students who actively participated in the learning process under the merdeka curriculum framework. The data were analyzed using thematic analysis to identify recurring patterns and key themes. The findings reveal that teachers employed various student-centered strategies, including language games, group discussions, presentations, and the integration of digital tools such as Kahoot and Liveworksheet to enhance student engagement. However, the effectiveness of these strategies was constrained by several factors, including diverse student proficiency levels, limited access to digital devices, unstable internet connectivity, and students’ insufficient readiness for independent learning. Classroom management also emerged as a challenge, particularly in maintaining student focus during group activities and ensuring smooth transitions between learning tasks. The study concludes that while the merdeka curriculum provides flexibility and opportunities for innovative teaching practices, its successful implementation depends on adequate teacher training, strong institutional support, and sufficient technological infrastructure. The findings imply that schools should strengthen professional development programs focusing on differentiated instruction and independent learning skills to optimize the effectiveness of the merdeka curriculum in English language learning contexts
EFL students’ use of AI as collaborative learning tools: Practices and perspectives
No full textArtificial intelligence is becoming widely used by students in their learning. However, limited research has examined how Indonesian EFL students perceive and use AI as collaborative partners in their academic tasks. This study investigated students’ digital mindsets, practices, and reflections on the pedagogical and ethical dimensions of AI use. It was conducted in four universities in Bengkulu, Indonesia, with 160 student participants enrolled in EFL programs. A mixed-methods design was employed by combining survey data with semi-structured interviews, which allowed the study to capture both the breadth of students’ digital engagement and the depth of their individual experiences. Descriptive statistics and thematic analysis were applied to examine the quantitative and qualitative data sets, enabling triangulation of findings. The results reveal moderately positive digital mindsets, as reflected in the mean scores indicating openness and perceived usefulness of AI tools for idea generation, text drafting, and linguistic enhancement. Qualitative data revealed that students viewed AI as a supportive partner that develops creativity, peer-like feedback, and collaborative problem-solving. At the same time, concerns about accuracy, ethical responsibility, and dependency highlighted the need for careful and responsible integration. AI tools function not only as supplementary aids but as collaborative agents that mediate cognitive and social dimensions of learning. The findings extend current discussions in the Technology Acceptance Model, socio-cultural theory, and self-regulated learning by demonstrating that AI can enhance individual reasoning and facilitate students\u27 learning more effectively.
The Influence of Work Discipline and Local Culture on Employee Performance Mediated by Organizational Commitment
No full textThis study investigates how work discipline and local culture shape employee performance and whether organizational commitment mediates these relationships in an Indonesian organizational setting. Using a quantitative explanatory design, primary data were collected through a structured five-point Likert questionnaire from all employees of PT Delapan Jaya Propertindo, Palu City, Central Sulawesi (n=25) and analyzed using regression-based path analysis in SPSS, with mediation tested via the Sobel method. The model examines work discipline (X1), local culture (X2), organizational commitment/work commitment (Z), and employee performance (Y), operationalized through indicators of rule compliance, punctuality, and task responsibility (discipline); internalization of Kaili cultural values (local culture); affective and normative attachment (commitment); and quality, timeliness, and responsibility in work outcomes (performance). Instrument diagnostics supported analysis adequacy (all item r-counts > r-table=0.396; Cronbach’s alpha=0.776–0.815), while classical assumptions were met (Kolmogorov–Smirnov Sig.=0.200; VIF=1.41–1.61; Glejser Sig.=0.487–0.614). Hypothesis tests show that work discipline positively predicts employee performance (t=3.912; p=0.001), local culture positively predicts organizational commitment (t=4.235; p<0.001), and organizational commitment positively predicts employee performance (t=4.756; p<0.001). Mediation analysis confirms significant indirect effects through organizational commitment for both work discipline (Sobel z=2.97; p=0.003) and local culture (Sobel z=3.45; p=0.001), indicating partial mediation. Theoretically, the findings extend behavioural-control and socio-cultural perspectives by demonstrating that cultural values strengthen performance primarily by fostering commitment, while discipline influences performance both directly and via commitment. Practically, managers should combine consistent disciplinary systems with culturally grounded practices to build commitment and sustain performance. Overall, the study highlights organizational commitment as a pivotal mechanism linking formal rules and local values to employee performance in localized Indonesian workplaces