IAIN Palangka Raya

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    Learning model picture and picture in increasing student interest

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    This research aims to describe the implementation of Picture and Picture learningmodels in Fikih subjects and to know the impact of the implementation of picture and picturelearning models in increasing students' interest in Fikih subjects at MTs Raudhatul JannahPalangka Raya. This study used a quasi-experimental design with a non-equivalent controlgroup design. The instrument used in this study was a validated questionnaire and tested before being used in the study. While the sample in this study amounted to 51 class VIIstudents at MTs Raudhatul Jannah Palangka Raya. As for the distribution of 26 students asthe control class and 25 students as the experimental class. Furthermore, the data analysisused to test the hypothesis is to use the "t" test formula. The results of the study indicate (1)the use of the learning model is picture and picture in the very good category according to the average response results of students. (2) there is an increase in student interest after the useof the learning model picture and picture in Fiqh subjects, which can be seen from the resultsof the analysis of the hypothesis test using the t test with a significance value (2-tailed) are 0.009. Indicates that the significance value <0.05

    Measuring the Effect of learning style rreference on learners’ argumentative essay writing across different writing strategies

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    The investigation attempted to measure the effect of learning style preference across two different writing strategies in writing classes. The 58 subjects recruited from L2 classes comprised 19 visual, 21 auditory, and 18 kinesthetic learners. A 3x2 analysis of variance test was applied to work with the experimental data. The output confirmed a statistically significant interaction effect occurred among types of writing strategy (x1) and learning style preference (x2) on learners’ writing performance (y) at F (2, 57) =5.754, p= 0.006. There was also a significant effect of learning style preference at F (1, 57) = 70.949, p = 0.000. The analysis showed that learning style preference differed significantly among the three groups. Here, visual and auditory performed better on average than kinesthetic learners for writing performance. The main effect also confirmed a statistically significant effect of types of writing strategy occurred at F (2, 57) = 22.884, p = 0.000. Here, graphic organizers (GOs) differed significantly from non-graphic organizers (NGOs)

    Similarity Surya Sukti

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    Similarity Promoting the SDG Culture via Educational Strategies and Policies for Everyone

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    Reinforcing Students’ Listening Comprehension through Video Based Learning Model for Secondary School

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    This study was aimed at reinforcing listening comprehension through video-based learning models, educational videos for class IX students at SMPN 1 Jabiren Raya during the 2022/2023 academic year. The research used was classroom action research (CAR), all data were obtained through tests and questionnaires, then analyzed descriptively after being classified into related aspects in the questionnaire. The subjects of this study were class IX students of SMPN 1 Jabiren Raya for the 2022/2023 academic year. Researchers used cluster sampling to take samples to avoid subjectivity. The results of this study indicated that the use of educational video is effective in improving students' listening skills because the calculation results show that students' listening scores in the Pre-Test class of students who achieve the criterion of 4 students or percentage 43% with an average student score of 60. Then, students' listening scores in the Post Test class cycle I, students who reach the criteria of 21 students or a percentage of 75% with an average student score of 77. Finally, students' listening scores in the Post Test class cycle II, students who achieved the criterion of 27 students or a percentage of 97% with an average student score of 87. Second, related to the results of the analysis of student responses from the questionnaire, students' responses to the use of contextual video in listening practice were positive. Therefore, students can improve their listening skills. Related to student psychology, contextual videos increase students' motivation and interest in listening practice. This is related to the research in this study, based on the results of the pretest and posttest studies. Listening to students increased after implementing a video-based learning model, namely using educational videos. And based on the results of the student questionnaire showed a positive

    Karakteristik Sifat Fisika Lahan Gambut melalui Praktikum Mekanika dan Gelombang

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    Buku ajar ini memuat materi interdisipliner mekanika, gelombang, dan lahan gambut Palangka Raya. Kegiatan verifikasi teori mekanika dan gelombang melalui praktikum dalam konteks atau untuk memecahkan masalah lahan gambut Palangka Raya. Kegiatan praktikum menjadi mitigasi terhadap perubahan iklim global dengan membentuk literasi lingkungan lahan gambut mahasisw

    Toward an Inclusive Theology: Muhammad Syahrur's Hermeneutical Interpretation of Religious Inclusivism Based on Al-Quran

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    Many experts have authored studies on Islamic theology to understand religion in the modern world. The research on religious inclusivism is essential for the literature since many researchers continuously contribute to it. This work analyzes Muhammad Syahrur's Hermeneutical interpretation of religious inclusivism based on the Al-Quran. This research is library research using a qualitative-descriptive approach to explore the views, ideas, concepts, and theories given by Muhammad Syahrur linked to inclusive theology. This research claims that religious inclusivism is highly necessary to create and expand as human interaction is becoming intensive in the current digital era. In this regard, Syahrur proposes a solution to establish religious inclusivism by referring to the content of the verses of the Quran as a moral foundation and life advice that contains verses that are always under the situations of the times and locations. This study offers theoretical implications to improve the literature based on religious inclusivism

    Analisis Penerapan Laporan Akuntansi Keuangan Umkm Di Jourtra Cafe Palangka Raya

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    Abstrak Laporan keuangan merupakan informasi yang menggambarkan kondisi keuangan suatu usaha, informasi tersebut dapat dijadikan sebagai gambaran kinerja keuangan suatu usaha. Tujuan penelitian untuk mendeskripsikan dan mengetahui penerapan SAK EMKM Di Jourtra Cafe Palangka Raya serta untuk mengetahui apa saja faktor yang menghambat Jourtra Cafe dalam menyusun laporan keuangan berdasarkan SAK EMKM. Jenis penelitian ini menggunakan metode pendekatan kualitatif, dengan jenis penelitian studi lapangan. Teknik penelitian menggunakan teknik observasi, wawancara serta dokumentasi. Dengan analisis data menggunakan reduksi data, penyajian data, dan verifikasi (kesimpulan). Keabsahan data menggunakan Credibility (validitas internal) dan Defendability (Reliabilitas). Hasil dari penelitian ini adalah laporan keuangan yang disajikan oleh Jourtra Cafe belum sesuai dengan SAK EMKM, dan faktor yang menjadi penghambat Jourtra Cafe dalam melakukan pencatatan laporan keuangan berdasarkan SAK EMKM yaitu kurangnya pengetahuan mengenai standar akuntansi dalam penyusunan laporan keuangan oleh pemilik Jourtra Cafe, Minimnya kesadaran dari pemilik terhadap pentingnya laporan keuangan yang baik berdasar SAK EMKM, kurangnya sumber daya manusia yang mumpuni, tidak adanya pengawasan dari pihak pemerintah. Abstract Financial reports are information that describes the financial condition of a business, this information can be used as a description of the financial performance of a business. The purpose of this research is to describe and find out the application of SAK EMKM at Jourtra Cafe Palangka Raya and to find out what are the factors that hinder Jourtra Cafe in compiling financial reports based on SAK EMKM. This type of research uses a qualitative approach method, with the type of field study research. Research techniques using observation techniques, interviews and documentation. With data analysis using data reduction, data presentation, and verification (conclusion). Data validity uses Credibility (internal validity) and Defendability (Reliability). The results of this study are that the financial reports presented by Jourtra Cafe are not in accordance with SAK EMKM, and the factors that inhibit Jourtra Cafe in recording financial reports based on SAK EMKM are lack of knowledge regarding accounting standards in preparing financial reports by Jourtra Cafe owners, lack of awareness from the owner on the importance of good financial reports based on SAK EMKM, lack of qualified human resources, lack of supervision from the government

    Perbandingan Kinerja Keuangan Menggunakan Economic Value Added (Eva) Sebelum dan Selama Pandemi Covid-19 Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (Bei)

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    Abstrak Perusahaan makanan dan minuman merupakan salah satu perusahaan yang paling terdampak secara fundamental akibat pandemi Covid-19. Pertumbuhan industri makanan dan minuman mengalami penurunan dari tahun ke tahun. Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan perusahaan ditinjau dari Economic Value Added sebelum dan selama pandemi Covid-19. Pendekatan penelitian ini menggunakan metode kuantitatif dengan jenis penelitian komparatif, populasi penelitian adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh 17 sampel perusahaan sub sektor makanan dan minuman pada tahun 2018-2021. Analisis statistik dalam penelitian ini yaitu uji normalitas dan Wilcoxon signed rank test. Hasil penelitian ini menunjukkan bahwa kinerja keuangan perusahaan makanan dan minuman diukur dengan metode EVA sebelum pandemi Covid-19 di tahun 2018-2019 memiliki kinerja keuangan yang baik, ada 14 perusahaan yang memiliki nilai positif (EVA>0) dan 3 perusahaan memiliki nilai negatif (EVA0) dua tahun berturut-turut dan ada 3 perusahaan memiliki nilai negatif (EVA0) hanya satu tahun saja selama pandemi yaitu pada tahun 2021 dan ditahun 2020 nilai EVA-Nya negatif. Serta tidak ada perbedaan yang signifikan antara kinerja keuangan sebelum dan selama pandemi Covid-19 pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Abstract Food and beverage companies are one of the companies most fundamentally affected by the Covid-19 pandemic. The growth of the food and beverage industry has decreased from year to year. This study aims to analyze a comparison of company financial performance in terms of Economic Value Added before and during the Covid-19 pandemic. This research approach uses quantitative methods with comparative research types, the study population is food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sample selection was carried out using a purposive sampling method, so that 17 samples of companies in the food and beverage sub-sector were obtained in 2018-2021. The statistical analysis in this study is the normality test and the Wilcoxon signed rank test. The results of this study indicate that the financial performance of food and beverage companies measured by the EVA method before the Covid-19 pandemic in 2018-2019 had good financial performance, there were 14 companies that had a positive value (EVA> 0) and 3 companies had a negative value ( EVA0) for two consecutive years and there were 3 companies that had negative values ( EVA0) for only one year during the pandemic, namely in 2021 and in 2020 the EVA value was negative. And there is no significant difference between financial performance before and during the Covid-19 pandemic for food and beverage companies listed on the Indonesia Stock Exchange

    Pengaruh Stock Split Terhadap Abnormal Return, Bid-Ask Spread Dan Volume Perdagangan (Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018-2022)

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    Abstrak Stock Split adalah salah satu informasi yang dapat dimanfaatkan oleh para investor atau pelaku pasar modal. Stock split merupakan cara yang dilakukan oleh perusahaan untuk memecahkan harga nominal sahamnya agar perdagangan suatu saham menjadi lebih liquid. Mendapati bahwa stock split adalah salah satu informasi yang dibutuhkan oleh para investor untuk mengambil keputusan investasi, maka dalam penelitian diperlukan pengujian agar dapat meneliti apakah stock split memiliki kandungan yang cukup untuk membuat pasar bereaksi terhadap suatu pengumuman. Penelitian ini bertujuan untuk mengetahui dan menganalisis perbedaan abnormal return, bid ask spread dan volume perdagangan sebelum dan sesudah stock split. penelitian ini menggunakan pendekatan kuantitatif yang bersifat komparatif. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar dibursa efek indonesia yang melakukan stock split periode tahun 2018-2022. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dan memperoleh jumlah sampel sebanyak 42 perusahaan. pengelolan data menggunakan SPSS versi 29. Hasil analisis uji beda wilcoxon signed rank test menunjukkan bahwa abnormal return, bid ask spread dan volume perdagangan sebelum dan sesudah stock split terdapat perbedaan yang signifikan dengan nilai signifikan 0,001, 0,000, dan 0,007. Adanya perbedaan yang signifikan menunjukkan adanya reaksi terhadap abnormal return, bid ask spread dan volume perdagangan. Namun hasil ini menunjukkan tren yang negatif. Hal ini dapat dilihat dari hasil uji statistik deskriptif bahwa menurunnya nilai rata-rata abnormal returm sesudah stock split, meningkatnya nilai rata-rata bid ask spread sesudah stock split, dan menurunnya nilai rata-rata volume perdagangan sesudah stock split. Ini menunjukkan bahwa dilakukannya kebijakan stock split tidak menunjukkan kinerja yang baik yang menyebabkan saham tidak naik atau kurang likuid. Abstract Stock Split is one of the pieces of information that investors can utilize. A stock split is a way to solve the nominal stock price so trading becomes more liquid. The stock split is the information investors need to take decisions, so this required research testing to know whether the contained stock split is enough to make the market react to the announcement. The research objective is to determine and analyze the differences among abnormal returns, bid asks spread, and trading volume before and after the stock split. The research used a quantitative approach and comparative design. The population in this research was all the companies registered at Indonesia Stock Exchange and did a stock split in 2018-2022. The sample collection technique used purposive sampling and obtained 42 companies. Data analysis used SPSS 29 version. The results of the Wilcoxon signed rank test analysis showed that abnormal returns, bid ask spreads and trading volumes before and after the stock split there were significant differences with significant values of 0.001, 0.000, and 0.007. The considerable difference indicates that there was a reaction among them. But this result showed a negative trend. This can be seen from the result of the descriptive statistic test that the average score of abnormal return decreased after the stock split, the average score of the bid-ask spread increased after the stock split, and the average score of trading volume decreased after the stock split. This thing showed that the stock split policy didn’t have good performance and caused the stock not to be raised or not liquid

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