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PENGEMBANGAN MODEL ACTIVE LEARNING ICARE SYSTEM PADA PEMBELAJARAN MATEMATIKA UNTUK SISWA KELAS VII
No full textAbstract: This study aims to produce a product of ICARE model active learning system in the form of learning implementation plan (RPP), student worksheet (LKS) and tools evaluation on social arithmetic material. This learning model is in accordance with the 2013 curriculum requires a student-centered learning because the steps are: introduction, connection, application, reflection, extension allows students were very active. Stages of development of this model begins with an analysis of the content and instructional design with the validation process by experts. Analysis of product testing through field observations by two teachers of mathematics, analysis of student questionnaire responses on whether or not interesting learning model was developed, and analysis of student learning outcomes. The conclusions of the analyzes above, that the model active learning system developed ICARE very viable means of learning model is very effective for implement in the learning of mathematics students of class VII SMP Negeri 3 Sidoarjo on Social Arithmetic material.
Keywords: Model pembelajaran, Active Learning ICARE System, Material, Social Arithemati
Analisis Altman Z-Score Untuk Menilai Tingkat Kesehatan Keuangan Perusahaan
Full text linkPenelitian ini bertujuan untuk memprediksi tingkat kesehatan keuangan perusahaan menggunakan analisis Altman Z-Score. Sampel dipilih menggunakan metode purposive sampling. Sepuluh perusahaan manufaktur sub sektor plastik dan kemasan dipilih dengan kriteria perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai tahun 2020 dan tidak sedang berada pada proses delisting, perusahaan yang memiliki laporan keuangan lengkap dan telah di audit serta mempublikasikan pada tahun 2017 sampai tahun 2020. Data sekunder berasal dari situs www.sahamok.net dan www.idx.co.id. Hasil penelitian ini menunjukan bahwa dengan menggunakan model Altman Z-Score dalam memprediksi tingkat kesehatan keuangan perusahaan manufaktur sektor plastik dan kemasan di BEI, terlihat memiliki hasil yang berfluktuasi. Pada tahun 2017 terdapat 4 perusahaan yang berada dalam kondisi keuangan yang sehat (safe zone), sedangkan perusahaan yang berada dalam kondisi keuangan yang rawan akan kebangkrutan (gray zone) terdapat 5 perusahaan. Kemudian perusahaan yang berada dalam kondisi keuangan yang bangkrut (distress zone) terdapat 1 perusahaan. Pada tahun 2018 terdapat 4 perusahaan yang berada dalam kondisi keuangan yang sehat (safe zone), sedangkan perusahaan yang berada dalam kondisi keuangan yang rawan akan kebangkrutan (gray zone) terdapat 4 perusahaan. Sementara itu terdapat 2 perusahaan yang berada dalam kondisi bangkrut (distress zone). Pada tahun 2019 perusahaan manufaktur sub sektor plastik dan kemasan yang berada dalam kondisi keuangan yang sehat (safe zone) mengalami penurunan, yaitu menjadi 3 perusahaan, sedangkan perusahaan yang berada dalam kondisi keuangan yang rawan akan kebangkrutan (gray zone) terdapat 6 perusahaan. Sementara itu terdapat 1 perusahaan yang berada dalam kondisi bangkrut (distress zone). Pada tahun 2020 sebanyak 3 perusahaan berada dalam kondisi keuangan yang sehat (safe zone), sedangkan ada 6 perusahaan yang berada dalam kondisi keuangan rawan akan kebangkrutan (gray zone). Sementara itu terdapat juga 1 perusahaan yang berada dalam kondisi bangkrut (distress zone)
Pengaruh Pertumbuhan Laba, Leverage, Profitabiilitas, Likuiditas Terhadap Kebijakan Dividen
Full text linkDividend policy is a measure of the stability of a company\u27s stock management by determining the proportion of dividends that balances the growth of the company and the welfare of investors. The purpose of this study is to determine the impact of earnings growth, leverage,profitability,liquidity on dividend policy. This study uses data on the financial reports of manufacturing.companies in the food and beverage subsector from 2019-2022. In this study, the sample was selected using purposive sampling techniques and criteria to obtain 48 data from 14 companies. The.method used in this study consists of several linear regression techniques to analyze the relationship between independent and dependent variables. The results of this study show that the variable earnings growth has a significant negative impact on the dividend policy, the variable leverage (DER) has no effect on the dividend policy, and the variable profitability (NPM) has a significant negative impact on the dividend policy has been shown to have a significant positive impact on Impact on dividend policy and liquidity variable (CR) has no effect on dividend.policy The level of a company\u27s ability to pay dividends is an investment signal for investors. Therefore, companies need to maintain their ability to generate profits and manage leverage. Failure to manage this will have a negative impact on the company itself, reducing its ability to pay dividends. Investors also need to be more careful, such as observing company signals, before investing in a company
Pengaruh Kapasitas Dividen, Pembayaran Dividen, Free Cash Flow Savings, Tingkat Hutang, Dewan Direksi Terhadap Kinerja Keuangan
Full text linkRasio Return on Equity (ROE) merupakan salah satu indikator kesehatan keuangan suatu perusahaan. Pengembalian investasi (ROI) suatu perusahaan adalah ukuran profitabilitasnya. Yang memotivasi penelitian ini adalah kebutuhan untuk memahami bagaimana faktor-faktor seperti tabungan arus kas bebas, kapasitas dividen, dewan direksi, tingkat utang, dan kinerja keuangan berinteraksi satu sama lain. Penelitian ini akan menggunakan sampel data pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2021. Persyaratan data dipenuhi oleh 23 perusahaan jika menggunakan teknik seleksi bertujuan. Sampel penelitian ini terdiri dari perusahaan produsen makanan dan minuman yang terdaftar di BEI di Indonesia antara tahun 2018 dan 2021. Terdapat sembilan kelompok yang memenuhi persyaratan data dengan menggunakan teknik seleksi terarah. Perusahaan di bisnis makanan dan minuman menyediakan 36 set data laporan keuangan untuk penelitian ini. Pengujian asumsi digunakan dalam penelitian ini. Penelitian ini dievaluasi melalui penggunaan analisis regresi berganda dan model persamaan regresi berganda. Temuan menunjukkan bahwa tingkat utang tidak berpengaruh terhadap pembayaran dividen atau kinerja keuangan, namun dewan direksi memiliki pengaruh yang sangat negatif terhadap tabungan arus kas bebas dan kinerja keuangan.
Kata Kunci: Kinerja Keuangan, Kapasitas Dividen, Arus Kas Bebas, Penghematan Arus Kas Bebas, Dewan Direksi, Tingkat Hutan
Kegagalan nazir dalam tata kelola dan akuntabilitas pada kebangkrutan pondok pesantren
Full text linkThis study aims to analyze the bankruptcy of Islamic boarding schools financed by waqf funds. The research was conducted using a case study method at one of the pesantren that stopped operating in the Banten Province, with interview and observation techniques. Several factors determine the sustainability of waqf, namely the capability of human resources, intensification of entrepreneurial financing programs, strengthening of supporting infrastructure, and good governance. The results show that the sustainability of a pesantren is not only determined by the continuous support of waqf funds from the wakif. However, pesantren as nazir must also have the ability to manage the waqf property so that the waqf property can develop. The bankruptcy of Islamic boarding schools is caused by the failure of Islamic boarding schools in terms of human resources. They are not following their competencies, do not have a business, investment, and financial capabilities, apart from the ability in education, which is the core business of pesantren; and aspects of poor pesantren governance
Ending Poverty: Islamic Solutions For The Welfare of The Ummah
Full text linkPoverty is a social problem of global concern. In developing countries including Indonesia, tens of millions of people live below the poverty line. In Islam, poverty is seen as a form of social injustice that must be resolved. The Quran and Hadith explicitly indicate the duty of Muslims to help the poor. This paper aims to analyze the Islamic perspective on poverty and propose Islamic solutions to achieve the welfare of the Ummah, within the framework of achieving maqashid sharia. The method used is a literature study of Islamic sources and contextual analysis of the poverty situation in Muslim countries. The results show that poverty is caused by various factors, both internal and external. Islam offers comprehensive solutions such as the Islamic economic system, optimization of zakat and waqf, policy reform, and others. This is important in order to realize the purpose of sharia to protect the lives, property, and benefit of the people. However, its implementation needs to be studied further so that it is right on target in alleviating poverty in the contemporary Islamic world
Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern
Full text linkPenelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019. Sampel menggunakan metode purposive sampling dan diperoleh sebanyak 190 observasi dari 38 perusahaan yang dijadikan sampel. Pengujian hipotesis menggunakan model analisis regresi logistik biner. Hasil penelitian menunjukkan bahwa financial distress, opinion shopping, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap penerimaan opini audit going concern. Kemudian, opinion shopping dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan financial distress tidak berpengaruh terhadap penerimaan opini audit going concern
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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