PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN TOTAL ASSET TURNOVER TERHADAP KINERJA KEUANGAN PERUSAHAAN TEKNOLOGI DI BEI TAHUN 2020-2024

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital, firm size dan total asset turnover terhadap kinerja keuangan. Intellectual capital dalam penelitian ini diproksikan menggunakan Value Added Intellectual Coefficient (VAIC), firm size diproksikan menggunakan logaritma natural dari total aset, dan total asset turnover rasio yang digunakan untuk mengukur seberapa efektif perusahaan memanfaatkan seluruh aset terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Sumber data dalam penelitian ini berasal dari data sekunder yaitu laporan keuangan tahunan perusahaan teknologi tahun 2020-2024 yang diperoleh dari website resmi Bursa Efek Indonesia dan website resmi perusahaan yang bersangkutan. Populasi penelitian ini sebanyak 47 perusahaan teknologi yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Sampel penelitian dipilih menggunakan metode purposive sampling yaitu pemilihan sampel dengan kriteria tertentu sehingga diperoleh sampel penelitian sebanyak 21 sampel dengan total data amatan 105. Data yang diperoleh selanjutnya diuji menggunakan software IBM SPSS versi 30. Adapun urutan pengujian data yang dilakukan adalah pengujian statistik deskriptif, pengujian asumsi klasik, uji analisis regresi linear berganda, dan pengujian hipotesis.  Hasil penelitian ini menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan. Firm size tidak berpengaruh signifikan terhadap kinerja keuangan. Total asset turnover tidak berpengaruh signifikan terhadap kinerja keuangan.

PENGARUH REPUTASI AUDITOR, AUDIT TENURE, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2023

Penelitian ini bertujuan dalam mengevaluasi pengaruh tiga faktor nonkeuangan, yaitu reputasi auditor, audit tenure, dan praktik opinion shopping, terhadap penerimaan opini going concern. Penelitian ini mempergunakan pendekatan kuantitatif dengan objek perusahaan sektor real estate dan properti yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Pemilihan sampel dilaksanakan melalui teknik purposive sampling, sehingga diperoleh 219 data observasi yang memenuhi kriteria penelitian. Data yang terkumpul kemudian dianalisis mempergunakan metode regresi logistik dalam menguji hubungan antara variabel independen dan variabel dependen. Hasil pengujian menunjukkan bahwasanya reputasi auditor, audit tenure, dan praktik opinion shopping tidak ditemukan pengaruh signifikan terhadap penerimaan opini going concern, dengan nilai signifikansi masing-masing sebesar 0,967, 0,595, dan 0,128, yang seluruhnya berada diatas batas signifikansi 0,05. Berdasarkan temuan tersebut, seluruh hipotesis penelitian (H₁, H₂, dan H₃) dinyatakan ditolak. Temuan ini mengindikasikan bahwasanya dalam menentukan opini going concern, auditor lebih memfokuskan penilaiannya pada kondisi keuangan perusahaan serta kemampuan entitas dalam mempertahankan kelangsungan usahanya, dibandingkan dengan faktor-faktor nonkeuangan yang melekat pada auditor

PERSEPSI TENAGA KERJA LOKAL TERHADAP KEBIJAKAN KENAIKAN UPAH MINIMUM DI KABUPATEN BULELENG

Kebijakan kenaikan Upah Minimum Kabupaten (UMK) merupakan instrumen penting dalam meningkatkan kesejahteraan pekerja, namun implementasinya di tingkat daerah masih menghadapi berbagai tantangan. Penelitian ini bertujuan untuk menggali persepsi tenaga kerja lokal terhadap kebijakan kenaikan UMK serta implikasinya terhadap motivasi kerja tenaga kerja lokal di Kabupaten Buleleng. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif kualitatif. Data dikumpulkan melalui wawancara mendalam terhadap tenaga kerja lokal yang telah menerima maupun belum menerima upah sesuai UMK, dengan teknik incidental sampling hingga mencapai kejenuhan data. Analisis data dilakukan menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa persepsi tenaga kerja lokal terhadap kenaikan UMK bersifat beragam dan sangat dipengaruhi oleh pengalaman implementasi kebijakan di tempat kerja. Tenaga kerja lokal yang menerima UMK memaknai kebijakan ini sebagai bentuk perlindungan dan kepastian minimum yang berdampak pada stabilitas dan motivasi kerja. Sebaliknya, tenaga kerja lokal yang belum menerima UMK memandang kebijakan tersebut sebagai formalitas administratif yang tidak berdampak nyata, sehingga berimplikasi pada penurunan motivasi dan keterlibatan kerja. Temuan ini menegaskan pentingnya konsistensi implementasi dan pengawasan kebijakan UMK

PENGARUH WORK LIFE BALANCE DAN JOB STRESS TERHADAP TURNOVER INTENTION STUDI PADA KARYAWAN PT. PLN ICON PLUS STRATEGIC BUSINESS UNIT REGIONAL JAWA BAGIAN TENGAH

Penelitian ini bertujuan menganalisis pengaruh work life balance dan job stress terhadap turnover intention pada karyawan PT. PLN Icon Plus Strategic Business Unit Regional Jawa Bagian Tengah. Latar belakang penelitian ini adalah meningkatnya angka turnover karyawan dari 5 orang pada tahun 2022 menjadi 39 orang pada tahun 2024. Landasan teori yang digunakan adalah Teori Job Demands-Resources (JD-R). Populasi penelitian berjumlah 161 karyawan dengan sampel 115 responden menggunakan rumus Slovin dan teknik proportionate stratified random sampling. Pengumpulan data dilakukan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda dengan IBM SPSS 25. Hasil penelitian menunjukkan bahwa work life balance berpengaruh negatif dan signifikan terhadap turnover intention (β = −0,615; sig. = 0,000), sedangkan job stress berpengaruh positif dan signifikan (β = 0,473; sig. = 0,000). Secara simultan, kedua variabel berpengaruh signifikan dengan nilai F = 68,176 dan Adjusted R² = 0,541 (54,9%). Penelitian ini menegaskan pentingnya peningkatan work life balance dan pengelolaan job stress sebagai strategi retensi karyawan

Pengelolaan Kegiatan Pembelajaran Matematika untuk Siswa SMA/SMK Wilayah Perbatasan

This study aims to systematize basic theoretical and practical issues, conduct a comprehensive survey of conditions in Mathematics teaching, and propose teaching management measures for senior high school and vocational school students in Sekayam and Entikong sub-districts, Border Region. The method used in this study is qualitative, using a survey instrument. The research subjects consisted of 260 respondents, comprising 20 school administrators, 40 teachers, and 200 students from 5 senior high schools and vocational schools. The survey results showed that administrators, teachers, and students all had a positive perception of the importance of teaching and learning mathematics. The teachers and students considered the current level of implementation of mathematics teaching and learning activities to be good, and that teaching in accordance with the Indonesian Ministry of Education's program was running well. Although the survey results show a good assessment, there are several things that need to be improved in the mathematics learning process, namely: 1) the equal distribution of seminars and serious professional development training for vocational school mathematics teachers in the use of facilities and improving the quality of learning; 2) There should be a common understanding of innovation documents between the Education Office, the Management Team and Teachers; 3) There should be a system that facilitates comprehensive administration and is closely related to school performance; and 4) There should be monitoring and evaluation of schools in a uniform and routine manner.   Keywords: Learning Management, Problem Solving, High and Vocational School

Identifikasi Jalur Sesar Aktif Menggunakan Analisis First Horizontal Derivative (FHD) dan Second Vertical Derivative (SVD) pada Data Gravitasi

This study aims to delineate and characterize active fault lines in Sumedang Regency, West Java, which exhibits significant geological complexity resulting from the convergent tectonic processes between the Indo-Australian and Eurasian Plates, as well as its proximity to prominent regional fault systems such as the Lembang Fault. The investigation utilized the gravity method combined with derivative analysis to identify subsurface fault structures that potentially contribute to seismic hazards. Gravity data were collected using a Scintrex CG-6 gravimeter with an accuracy of 0.01 mGal, supplemented by the global gravity model GGMPlus and SRTM topographic data. The Complete Bouguer Anomaly (CBA) map was processed through First Horizontal Derivative (FHD) and Second Vertical Derivative (SVD) filtering techniques to enhance fault detection capability. Results from data processing and interpretation reveal linear patterns and anomaly points characterized by high FHD values and significant SVD anomalies along several cross-sectional lines. These patterns indicate the presence of active fault zones that align with regional geological trends and the distribution of seismic activity following the earthquakes at the end of 2023. This study concludes that the integration of the FHD and SVD methods on gravity data is effective in identifying active fault lines. The findings can serve as a fundamental basis for geological disaster mitigation and safer regional spatial planning.   Keywords: Gravity, FHD, SVD, Bouguer Anomaly, Active Faul

Studi Kasus Pembelajaran Mendalam (Deep Learning) pada Pemahaman Konsep Matematika Siswa

This study aims to analyze the implementation of Deep Learning pedagogy in enhancing students’ conceptual understanding and learning engagement in eighth-grade mathematics classrooms. The study employed a qualitative case study design supported by descriptive quantitative data and was conducted in a public junior high school in North Jakarta. Data were collected through classroom observations, interviews, and a 17-item Likert-scale questionnaire administered to students. The findings indicate that students generally responded positively to the implementation of Deep Learning, particularly in terms of interaction and collaboration, which fostered a more dialogic and supportive learning environment. Although improvements in conceptual understanding and learning motivation were observed, deeper conceptual restructuring requires stronger instructional scaffolding and metacognitive reflection. In conclusion, Deep Learning pedagogy has strong potential to support student-centered mathematics learning by promoting active engagement and meaningful understanding, provided that it is implemented systematically and sustainably.   Keywords: Conceptual Understanding, Deep Learning, Learning Engagement, Mathematics Education, Students’ Perceptio

Analisis Efektivitas Pembelajaran Matematika Menggunakan Interactive Flat Panel

This study aims to analyze the effectiveness of utilizing Interactive Flat Panel (IFP) in mathematics learning at SMAN 18 Bekasi, including its implementation, impact on student motivation and learning outcomes, and the influencing factors. The method used is a descriptive qualitative approach with data collection techniques through classroom observations and semi-structured interviews with three mathematics teachers and three students selected purposively based on their level of mathematical ability. The results show that the use of IFP is able to increase student motivation, teacher–student interaction, and conceptual understanding through the use of visual media such as graphs and videos, although several technical obstacles were identified, including unstable internet connections, power outages, and difficulties in using the device. In conclusion, the use of IFP is proven to be effective in supporting mathematics learning, provided that adequate technical support and teacher competence in managing technology-based learning are ensured.   Keywords: Interactive Flat Panel, Learning Effectiveness, Mathematics, Motivation, Qualitativ

Pengembangan Media Ajar Website Berbasis Pendekatan Saintifik Learning pada Materi Regulasi Kelas XI

This study aims to develop website-based instructional media using a scientific learning approach on regulation material for eleventh-grade students that is valid, practical, and effective for use in the learning process. The research method employed is Research and Development (R&D) using the ADDIE model, which consists of the stages of Analysis, Design, Development, Implementation, and Evaluation. The developed website-based instructional media includes regulation materials, learning activities based on the scientific approach (observing, questioning, experimenting, reasoning, and communicating), interactive practice exercises, and links to instructional videos to support students’ understanding. The feasibility of the media was evaluated through validation by subject-matter experts and media experts, as well as limited trials with eleventh-grade students. The validation results indicate that the website-based instructional media is categorized as highly feasible for use in learning. Students’ responses show that the website-based instructional media is easy to use, engaging, and helps improve students’ understanding of regulation material. Therefore, the website-based instructional media using a scientific learning approach can serve as an innovative and effective alternative learning medium to support the learning process.   Keywords: ADDIE, Webssite-Based Learning Media, Scientific Approach, Regulation, Research and Development (R&D

ANALISIS MARKETING MIX 9P TERHADAP KEPUTUSAN PEMBELIAN DI RESTORAN THIEN THIEN LAI, PANCORAN CHINATOWN POINT, KAWASAN GLODOK, JAKARTA BARAT

Restoran Thien Thien Lai berada di lokasi yang cukup populer dan pusat destinasi wisata kuliner pecinan Glodok, Jakarta Barat sehingga banyak digemari dan memiliki fenomena yang baik. Fokus pada penelitian ini bertujuan untuk menguji analisis pengaruh dari Marketing Mix 9P terhadap Keputusan Pembelian di Restoran Thien Thien Lai Pancoran Chinatown Point. Pengambilan sampel menggunakan purposive sampling dan non probability sampling yang terpilih menggunakan rumus slovin sebanyak 100 responden. Penelitian ini menggunakan regresi linear berganda dengan pendekatan kuantiatif asosiatif. Pengolahan data menggunakan aplikasi IBM SPSS versi 25 dengan uji analisis yang dilakukan yaitu uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji hipotesis dan uji koefisien determinasi. Dari hasil penelitian yang telah diuji bahwa variabel dari Marketing Mix 9P yang terdiri dari Product (x1), Price (X2), Place (X3), Promotion (X4), People (X5), Process (x6), Physical Evidence (X7), Packaging (X8), Payment (X9) telah berpengaruh secara simultan dan parsial terhadap Keputusan Pembelian (Y) Sehingga dapat disimpulkan bahwa Marketing Mix 9P yang diterapkan berpengaruh positif terhadap Keputusan Pembelian