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Nike Handayani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The National Health Insurance Program (JKN) is a government policy aimed at providing health protection for all Indonesians through fair, equitable, and sustainable healthcare services. However, its implementation still faces various challenges and issues. This study aims to analyze the implementation of the JKN program in Indonesia using a systematic literature review and the CIPP (Context, Input, Process, Product) evaluation model. Ten scientific articles published between 2021 and 2025 were selected and analyzed based on established inclusion and exclusion criteria. The results indicate that in the context aspect, there are still problems, such as a large number of participants with inactive membership status and a low level of public understanding of their rights and obligations as JKN participants. In the input aspect, obstacles faced include limited health workers, uneven distribution, and inadequate facilities and infrastructure. Furthermore, in the process aspect, various obstacles were found, such as long service queues, complex administrative procedures, disruptions in the medical record system, and the suboptimal use of digital-based services. Meanwhile, in terms of products, the National Health Insurance (JKN) program has proven effective in improving public access to healthcare services, although service quality remains uneven, drug availability remains unstable, and the BPJS Kesehatan financing system still faces several challenges. Overall, the JKN program has had a positive impact on the community, but comprehensive improvements are still needed, particularly in strengthening governance, equitable access to services, and improving the quality of healthcare services.

Bernanda Anggita Davina Azzara

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Uninhabitable House Rehabilitation Program (RTLH) is a government policy aimed at improving the quality of housing for low-income communities while simultaneously supporting the acceleration of the eradication of extreme poverty. Although it has been implemented in various regions, the implementation of the RTLH program has shown varying achievements, thus requiring a comprehensive evaluation. This study aims to analyze the evaluation of the RTLH Program in Indonesia based on William N. Dunn's six policy evaluation indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research method used is a Systematic Literature Review (SLR) of scientific articles discussing the evaluation of the RTLH Program in various regions. The analysis was conducted by reviewing previous research findings based on the six policy evaluation indicators. The results of the study indicate that the RTLH Program is able to improve the quality of community housing and has received a positive response from beneficiaries. However, its implementation still faces obstacles such as budget limitations, equal distribution of beneficiaries, and data updates. Therefore, strengthening funding, data collection, and coordination between stakeholders is needed for more optimal and sustainable program implementation.

Marleni Marleni; Gina Rizky Anggrayni

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

Limited readiness for breastfeeding among third-trimester pregnant women may affect the success of breastfeeding practices. Insufficient knowledge regarding proper breastfeeding techniques can lead to various lactation-related problems, including incorrect breastfeeding positions, poor infant attachment, and ineffective breastfeeding. Therefore, effective educational interventions are needed to improve breastfeeding readiness during pregnancy. This community service program aimed to strengthen breastfeeding readiness among third-trimester pregnant women through e-booklet-based education on breastfeeding techniques in the working area of Kelapa Community Health Center. The program was conducted in June 2025 and involved 20 third-trimester pregnant women. Educational activities were delivered through interactive lectures, discussions, question-and-answer sessions, and the distribution of e-booklets. Evaluation was carried out using pre-tests and post-tests to assess changes in participants’ knowledge and attitudes after the intervention. The results showed an improvement in participants’ knowledge, with the proportion of women in the good knowledge category increasing from 20.0% to 75.0%, while the poor knowledge category decreased from 30.0% to 0%. Positive attitudes toward breastfeeding also increased from 40.0% to 85.0% following the educational intervention. The use of e-booklets as educational media facilitated participants’ understanding of breastfeeding materials and enabled independent review of the information after the program. This community service activity demonstrates that e-booklet-based breastfeeding education is effective in improving knowledge, fostering positive attitudes, and strengthening breastfeeding readiness among third-trimester pregnant women

Geri Valdi Mauli; Deny Setiawan; Yusni Maulida; Eka Armas Pailis

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of gold prices, inflation rates, BI Rate, and exchange rates on the distribution of pawn products (Rahn) at PT. Bank Riau Kepri Syariah Pekanbaru Arifin Ahmad. The research uses a quantitative approach with associative methods, data collection techniques through documentation, and panel data regression analysis using Eviews 12 software. The results of the study show that the price of gold has a significant effect on the distribution of Rahn financing. The higher the price of gold, the greater the amount of financing that can be disbursed because the value of collateral increases so that the risk of Islamic banks is more controlled. Inflation also has a significant effect, where rising inflation encourages people to seek short-term financing through Rahn products  to maintain liquidity and purchasing power. The BI Rate has a significant negative effect, meaning that the increase in the benchmark interest rate reduces interest in interest-bearing financing and encourages customers to choose  interest-free Rahn products  . Conversely, the exchange rate has no significant effect on  the distribution of Rahn, as exchange rate fluctuations do not affect the stability of the value of gold collateral. Overall, Rahn's financing distribution  is more influenced by internal product factors and customer needs than external factors. Rahn's products are proven to be a short-term financing instrument that is safe, fast, and in accordance with sharia principles.  

Aurel Jihan Fazah Yusniar; Mohammad Wahed

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of Average Years of Schooling (RLS), school index, teacher index, student index, and Expected Years of Schooling (HLS) on the equalization of educational access proxied by the Net Enrollment Rate (APM) in disadvantaged, frontier, and outermost (3T) regions of Eastern Indonesia. This study employed a quantitative approach using panel data regression methods in six provinces in Eastern Indonesia during the 2016–2024 period. The data used were secondary data obtained from the Central Bureau of Statistics (BPS), the Ministry of Education, Culture, Research, and Technology, and other official sources. The results showed that Average Years of Schooling (RLS), school index, teacher index, student index, and Expected Years of Schooling (HLS) had a positive and significant effect on the equalization of educational access. These findings indicate that improving educational attainment, the quality of educational facilities, the availability of teachers, student participation, and educational expectations can increase the Net Enrollment Rate (APM) in the 3T regions of Eastern Indonesia. This study implies that education policies should focus on equalizing the quality of educational services, improving school infrastructure, ensuring a more equitable distribution of teachers, and strengthening educational sustainability to reduce disparities in educational access across regions.

Ismed Batubara; Rini Novita; Dhani DS Hasibuan; Hengky Syahyunan; Indra Fajar

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the influence of local wisdom as a living law on personal data protection behavior, as well as assess the role of Islamic law ethics and digital literacy in the context of intimate digital crime in Indonesia. The background of this research is based on the increasing cases of misuse of personal data in the digital space that have not been fully responded to effectively through formal legal approaches. The method used a quantitative approach with a correlational explanatory design. Data were obtained through the distribution of a questionnaire based on the Likert scale to 150 respondents who were selected purposively, then analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results showed that local wisdom of alwasliyahan had a positive and significant influence on personal data protection behavior (β = 0.42; p < 0.05). Islamic legal ethics serve as a mediating variable that strengthens the relationship, while digital literacy provides a positive influence at a moderate level. These findings show that the internalization religious and cultural values plays an important role in shaping individual awareness and behavior in protecting personal data in the digital era. The conclusion of this study emphasizes that local wisdom can function effectively as a living law in supporting the protection of personal data. This research makes theoretical contribution the development of the study of Islamic law and the sociology of law, as well as practical implications for policy formulation that integrates formal regulations, cultural values, and digital literacy.

Evi Suwarni; Sudarmiatin Sudarmiatin; Agus Hermawan

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The tempe chip industry in Sanan Village, Malang City, represents a culturally embedded small and medium enterprise (SME) cluster that has contributed to the local economy for decades. However, intensifying intra-cluster competition, soybean price volatility, and shifting consumer behavior have placed increasing pressure on the competitiveness of businesses in this area. This study aims to analyze the marketing strategy implemented by Keripik Tempe Dua Karunia — one of the pioneering enterprises in Sanan Village that has been operating since 1980 — and to identify the marketing strategy factors that contribute to enhancing its competitive advantage. A qualitative descriptive approach was employed through field observation, in-depth interviews with the business owner, and documentation analysis. The analysis is grounded in the 4P marketing mix framework — Product, Price, Place, and Promotion. The findings reveal that Dua Karunia builds its competitiveness through four strategic pillars: (1) product differentiation through multi-flavor diversification and consumer-driven customization; (2) cost-based pricing that is adaptively managed through shrinkflation tactics in response to raw material price fluctuations; (3) multi-channel distribution that integrates direct outlet sales with digital platforms (Shopee and WhatsApp); and (4) long-established word-of-mouth reputation-based promotion reinforced by active e-commerce presence. This study concludes that the consistent integration of all four marketing mix elements, supported by family-based operational flexibility and the cultural heritage value embedded in the product, constitutes the primary source of sustained competitive advantage for Dua Karunia amid increasingly intense cluster competition. These findings carry practical implications for similar SMEs seeking to design adaptive, competitiveness-oriented marketing strategies.

Ahmad Sofwan; Hari Purwanto; Lidya Fitri Yani; Dyah Palupiningtyas

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strengthen community capacity, enhance homestay development, and ensure long-term sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with tourism managers and homestay operators, direct observation of community practices, and analysis of financial records and visitor data from 2023 to 2025. Findings reveal that inclusive organizational structures, collective price agreements, and youth-led digitalization initiatives foster social cohesion, accountability, and innovation, while service homogeneity and seasonal visitor fluctuations remain critical constraints. The synthesis highlights financial management not merely as a technical tool but as a catalyst for empowerment, enabling equitable income distribution, entrepreneurial growth, and resilience against market volatility. The study concludes that professional financial recording systems, continuous capacity-building, and collaboration among communities, government, and private stakeholders are essential to advance sustainable tourism development. Ultimately, financial management emerges as both a governance mechanism and a strategic pathway for balancing economic growth, cultural preservation, and community empowerment in Somongari Tourism Village.

Faizal Abdau; Mohamad Maftuh Fauzi

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the implementation of sharia management functions in the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School (Pondok Pesantren Imam Syafi’i) in Brebes. Islamic boarding schools play an important role not only in developing students’ religious knowledge and character but also in managing administrative and financial systems that support educational activities. In the perspective of sharia management, organizational management should be carried out based on the main management functions, namely planning, organizing, actuating, and controlling, while also adhering to Islamic values such as trustworthiness (amanah), transparency, and accountability. This research employs a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation during the PIAWAI Internship Program of the Sharia Management Study Program in 2025. The results show that the administration and financial management of student affairs at Imam Syafi’i Islamic Boarding School have implemented management functions systematically, starting from activity and budget planning, task distribution among student affairs administrators, implementation of administrative processes and financial recording, to supervision and evaluation of financial reports. In addition, the management practices also reflect sharia management principles through the application of trust, accountability, and transparency in managing students’ activity funds. Therefore, the implementation of sharia management functions in administration and financial management contributes to improving the effectiveness of pesantren activities and strengthening governance in Islamic educational institutions.

Alifya Dzihni Innayah C; Oktaviane Situmorang; Rotua Julianti Simare Mare; Shella Anjelika Tampubolon; Siti Yusriah +2 more

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Poverty and income inequality are important issues in Indonesia's economic development process. Although economic growth continues to increase, the distribution of development outcomes is not yet fully equitable across all levels of society. This study aims to analyze the dynamics of poverty and income inequality in Indonesia from an economic development perspective. The research method used is library research, reviewing various sources such as books, scientific journals, and research reports relevant to the research topic. The data obtained is then analyzed using content analysis techniques to identify concepts, theories, and research findings related to poverty and income inequality. The results of the study show that the dynamics of poverty in Indonesia are influenced by various factors, including economic growth, regional development disparities, income distribution, human resource quality, and technological development and economic globalization. Economic growth plays a role in reducing poverty levels, but its benefits are not always felt equally by the entire community. Therefore, more inclusive development policies are needed that take into account equitable development, improving the quality of human resources, and expanding community access to various economic opportunities. In this way, efforts to reduce poverty and income inequality can be carried out more effectively and sustainably.

Yasmina Zalfa; M. Daffa’ Amri; Amanda Arinatul Sivana; Putri Rahma Nurjannah; Ahc Fauzi +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to analyze news texts on the online news portal IDN Times. In addition, the study aims to identify various syntactic errors in the news texts on the portal, including non-standard sentence structures, the use of loanwords, ambiguous sentences, inappropriate diction, and low word efficiency, thereby providing an overview of the language quality and presentation of information in the online media. This research employs a qualitative descriptive approach, with a syntactic framework as the theoretical foundation. The researcher obtained data by reading several relevant references and recording information that could be used as data. Therefore, the reading and note-taking technique was used in this study. The data in this study consisted of news texts from the online news portal IDN Times, edition 2025. The data analysis method employed is the distributional method. The researcher analyzed the texts by identifying sentences that did not conform to syntactic rules and assessed the suitability of the texts as proper and accurate news texts. The results revealed various syntactic errors, including errors in sentence structure, diction, punctuation, sentence effectiveness, loanword usage, and conjunction usage. How ever, the findings indicate that although some syntactic errors were found, the news texts on the portal generally have a relatively good and coherent structure. Therefore, the texts can provide valuable insights into language use in the context of online media and serve as sources of information for studying language quality and effective communication in digital news writing.

Bagas Cahyadi; Cicha Kartikha Sri Mulyani; Era Nur'aini; Esa Futuh Handa; Rahma Delviani +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines clause structures and syntactic relations in argumentative articles published on the 2025 edition of the Badan Bahasa website. As a communication tool, language plays a crucial role in conveying ideas and shaping logical reasoning, particularly in argumentative texts that require a high degree of cohesion and coherence. The research aims to describe the patterns of clause structure and interclausal syntactic relations used in these articles to understand how linguistic constructions influence argumentative strength. Employing a qualitative descriptive approach with the distributional method, the study relies on internal linguistic elements as analytical instruments. The findings show that the articles generally employ single clauses with S–P–Pelengkap patterns as well as complex clauses expressing causation, alongside syntactic relations that include coordination and subordination, including causal, contrastive, purposive, and additive relations. These patterns indicate consistent application of Indonesian syntactic rules, although some repetitive tendencies appear in the use of active clauses and multi-layered complex sentence structures. The study highlights the importance of mastering clause structure in constructing logical, persuasive argumentative texts, and the findings are expected to serve as a reference for writers and language institutions to improve academic writing quality and enrich linguistic studies in digital contexts.

Albert Tunggul Ardiansyah; Dinni Ria Anggita; Oktaviane Situmorang; Rotua Julianti Simare Mare; Shella Anjelika Tampubolon +2 more

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the agribusiness supply chain system and the factors that influence the efficiency of agricultural product distribution. The agribusiness sector has unique characteristics, such as seasonal products, perishable commodities, and a high dependence on natural conditions. These characteristics often create imbalances between supply and demand which lead to price fluctuations in the market. Through a literature review approach, this study examines various concepts and conditions of the agribusiness supply chain involving several actors, ranging from farmers, collectors, wholesalers, distributors, to retailers before the products reach the final consumers.The results of the study indicate that the efficiency of the agribusiness supply chain is strongly influenced by coordination among business actors, distribution systems, and the support of logistics infrastructure. Long distribution channels, limited transportation facilities, and inadequate storage facilities are some of the main obstacles that increase marketing costs and widen the price gap between producers and consumers. In addition, the perishable and seasonal nature of agricultural products requires faster and more integrated logistics management. Therefore, strengthening the supply chain system through infrastructure improvement, distribution integration, and the use of market information is an important step to improve distribution efficiency and maintain the stability of agricultural product availability in the market.

Anindiya Arvitadevi; Afiqah Dien Ramadhani; Ghiensza Kriska Jeconia; Dariel Ramadhan Sahari; Chelsea Fidela Maritza Siam +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This research examines the range of phrase types appearing in Kompas.com news articles published in the “Jagat Literasi” section during the August–September 2025 period. It seeks to identify and categorize various phrase structures, such as nominal, verbal, adjectival, prepositional, pronominal, numeral, and adverbial phrases, found within the selected articles. In addition to classification, the study provides a qualitative explanation of the structural characteristics, functions, and usage tendencies of the most frequently occurring phrase types in the corpus. Employing a qualitative research design, this study relies on textual data as its primary source, generating descriptive findings derived from careful observation and analysis of written materials. All identified phrases are interpreted and systematically described to offer a comprehensive understanding of how they function in digital news discourse. The findings highlight the dominance and distribution of several phrase categories and reveal patterns that characterize language use in literacy-themed journalism. Academically, this study contributes to syntactic research by offering a reference for further investigations on phrase usage in online media and by enabling comparative analysis across different platforms or sections. Practically, it enhances readers’ and students’ awareness of effective, precise, and stylistically appropriate language use, supporting improved writing practices aligned with established linguistic conventions.

Alfi Ashila; Mohammad Sofwan Azizi; Sevia Amartha Putri; Nazwa Cahya Ardiyani; Syafa Rahmadani +2 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the importance of understanding syntactic structures in Indonesian, particularly noun phrases that are frequently used in news texts. Noun phrases play a crucial role in ensuring clarity of meaning and accuracy of information, especially in journalistic language that emphasizes conciseness and precision. The aim of this research is to identify the types and analyze the structural patterns of noun phrases found in news articles about Universitas Negeri Semarang on the Suara Merdeka online portal, August 2025 edition. This research employs a qualitative descriptive method with data collected through the observation and note-taking technique, followed by distributional analysis to classify phrase types and structures. The results reveal three main types of noun phrases: modificative, coordinative, and appositive, with the Diterangkan–Menerangkan (DM) pattern being the most dominant. This dominance indicates the journalistic tendency toward concise and efficient expression. The findings contribute theoretically to linguistic studies, particularly syntax, and practically offer helpful sugestions for journalists, educators, and students to improve accuracy and effectiveness in academic and journalistic writing.

Muhsyi Alyah; Andi Patimbangi; Fitriani Arief

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed to investigate the influence of content exposure and celebrity endorsement on the consumptive behavior of Muslim adolescents among students at MAN 1 Bone. The population for this research was students of MAN 1 Bone for the 2023/2024 academic year. The sampling technique employed was simple random sampling with a total of 100 respondents. Data was collected through the distribution of questionnaires and documentation. This research utilized an explanatory survey research method with a quantitative approach. The data analysis techniques used were statistical tests, including multiple linear regression, t-test, f-test, and the coefficient of determination (R2) test. The results revealed that: (1) There was no significant influence of content exposure on the consumptive behavior of MAN 1 Bone students. (2) Celebrity endorsement significantly influenced the consumptive behavior of MAN 1 Bone students. (3) Content exposure and celebrity endorsement had a significant influence on the consumptive behavior of MAN 1 Bone students. The combined effect of the content exposure and celebrity endorsement variables on the consumptive behavior variable of MAN 1 Bone students was 25.2%, while the remaining 72.8% was explained by other factors outside the two independent variables studied.

Wydia Artanti; Tanesa Yulyanda; Tyas Nur’aini; Lina Marlina; Ana Fauziya Diyana

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf's Islamic economic thinking on zakat and its relevance to poverty alleviation efforts in Indonesia. The research method used is qualitative with a library research approach through a systematic literature review of Monzer Kahf's fundamental works and various studies related to national zakat management, which are analysed descriptively and analytically to connect the theoretical framework with the socio-religious dynamics in Indonesia.  

Puan Nabilla; Elida Elida; Yuliarma Yuliarma

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the local culture of Nagari Gadut as preserved through the traditions of Manjapuik Batu and Manampuang. The main issue addressed in this research is the limited written documentation and academic studies on these traditions, which are predominantly transmitted orally and are vulnerable to changes in meaning over time. The purpose of this study is to describe the implementation, cultural meanings, and social functions of Manjapuik Batu and Manampuang within the community of Nagari Gadut. This research employs a qualitative approach, with data collected through literature review, direct observation, and in-depth interviews with traditional leaders and local community members. The data were analyzed using descriptive qualitative analysis to interpret the values and meanings of the traditions from the perspective of the supporting community. The findings indicate that the Manjapuik Batu tradition functions as a customary practice related to death rituals, emphasizing values of mutual cooperation, togetherness, and adherence to adat norms. Meanwhile, the Manampuang tradition reflects social solidarity, discipline, and principles of equality through the equal distribution of sacrificial meat to all participants. The study concludes that both traditions serve not only as local cultural heritage but also as value systems that shape the social character of the Nagari Gadut community and therefore need to be documented as part of cultural preservation efforts.

Anardia Destiyana; Jeni Irnawati

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

Achmad Maulana Chamdani; Supriyo Supriyo; Ani Afifah

Being able to solve problems is a key part of learning math. Many students still haven't fully understood this skill, especially when it comes to Statistics. This happens because the teaching methods haven't fully supported students in being more involved, and technology isn't being used as effectively as it could be in the lessons. So, this study was done to look at how using the Discovery Learning method along with the Photomath app affects students' ability to solve math problems. The study took place at SMPN 2 Gondangwetan during the 2024/2025 school year. It used a quasi-experimental method with a nonequivalent control group setup. The study included two groups of eighth-grade students, with each group having 30 students. Class VIII-A was the control group, and Class VIII-B was the experimental group. Data was gathered using written exams given before and after the teaching program. The pretests showed that the data followed a normal distribution but had unequal variances, so the Mann–Whitney U test was chosen to check the hypothesis. The analysis found a significance level of 0.003, which is below 0.05, showing there was a true difference between the two groups. The biggest progress was seen in the experimental group, especially in the areas of evaluating and making conclusions, which went up from 3% to 81%. So, it's clear that using the Discovery Learning model along with the Photomath app has a big positive impact on helping students improve their math problem-solving skills.