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Muhammad Imaduddin; Hansen Rusliani; Lidya Anggraeni

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

This research was conducted with the aim of discussing the Analysis of the Factors Influencing the Income of Vegetable Farmers in Mekar Jaya Village, Sungai Kaca District, Muara Jambi Regency. The factors or variables used and examined for their effect on income are capital, land area, and price. This research is a quantitative method of multiple linear regression research and uses primary data obtained directly from respondents by filling out a questionnaire. The answers to the questionnaires were tested or analyzed using SPSS (Statistical Package For Social Science) 26 software. The results of the research that has been done show that capital partially affects the income of vegetable farmers. Land area partially does not affect the income of vegetable farmers. Prices partially do not affect the income of vegetable farmers. Then based on the results of the f test it was found that simultaneously capital, land area, and price did not affect the income of vegetable farmers in Mekar Jaya Village, Sungai Gelam District, Muara Jambi Regency.

Rini Porwati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of CPO prices, inflation rates and the Rupiah exchange rate on share prices of companies in the palm oil plantation sub-sector listed on the Indonesia Stock Exchange in 2017-2021. The type of research used is quantitative research with the data source used is secondary data. The sample in this research was 12 oil palm plantation companies using a purposive sampling technique, namely a sampling technique that sets certain criteria. This research uses panel data regression with the selected model, namely the random effect model. The classical assumption tests used include normality tests and multicollinearity tests with t-statistic hypothesis tests, F-statistics and coefficient of determination. The partial research results show that CPO prices have a significant effect on stock prices, the inflation rate has a significant effect on stock prices and the rupiah exchange rate has a significant effect. Meanwhile, the research results simultaneously show that CPO prices, inflation rates and the rupiah exchange rate have a significant effect on stock prices.

Nihayatul Karimah; Ngatmini Ngatmini; Latif Anshori Kurniawan

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

This research aims to determine the effect of the mind map model on the ability to read and understand descriptive text in class VII students at SMPN 5 Pati in the 2023/2024 academic year. With a quantitative type of experiment, this research uses a pre-experimental design with the form of a one-group pretest-posttest design. The population taken was 8 classes in class VII of SMPN 5 Pati. This research took samples from class VII-E and used purposive sampling techniques. The data collected was analyzed using test and non-test techniques where non-test techniques included observation and documentation. Presentation of this research data is in quantitative descriptive form. Based on the calculation results of the hypothesis test, a value of 0.000<0.005 was obtained with a significance level (α) of 5%, so it was found that the results of Ha were accepted and H0 was rejected. These results show that the mind map model influences the ability to read and understand descriptive text in class VII students at SMPN 5 Pati in the 2023/2024 academic year. The research results show that the mind mapping model can make students more active, creative, and make it easier for students to understand the content of the reading.

Anis Fitria Harahap

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research aims to find a significant relationship between parental care in class IV of SD Negeri 064072 Medan Polonia and their motivation to study with the research title "The Relationship between Parenting Patterns and the Learning Motivation of Class 4 Students of SD Negeri 064027 Medan Polonia T.A 2023/ 2024”. The data collection technique or instrument used is a questionnaire whose validity and reliability are tested. The sample in this study was 30 grade IV elementary school students. The data analysis techniques used are normality test, homogeneity test, relationship coefficient test, and hypothesis test. The research results showed that the correlation coefficient data calculation obtained a correlation interpretation value of 0.985. The value of 0.985 is located between the coefficients 0.80-1.00. So it can be concluded that: 1) the magnitude of the correlation coefficient between the independent variable Parenting Patterns (X) and the dependent variable learning motivation (Y) SD Negeri 064027 Medan Polonia T.A 2023/2-24 is classified at a very high level. 2) The normality test obtained an average value of 87.003. Based on the calculations, it is found that Lcount = 0.14133 and Ltabel = 0.161 with a significance level of α = 0.05, so Lcount < Ltabel (0.14133 < 0.161) which means the Ho hypothesis is accepted. So it can be concluded that the data is normally distributed. 3) From a level of 28, the ttable obtained at a 5% significance level is 2.001717468. So it is concluded that there is a positive relationship between parenting patterns and the learning motivation of class IV students at SD Negeri 064027 Medan Polonia for the 2023/2024 academic year.

Anis Fitria Harahap

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This research aims to find a significant relationship between parental care in class IV of SD Negeri 064072 Medan Polonia and their motivation to study with the research title "The Relationship between Parenting Patterns and the Learning Motivation of Class 4 Students of SD Negeri 064027 Medan Polonia T.A 2023/ 2024”. The data collection technique or instrument used is a questionnaire whose validity and reliability are tested. The sample in this study was 30 grade IV elementary school students. The data analysis techniques used are normality test, homogeneity test, relationship coefficient test, and hypothesis test. The research results showed that the correlation coefficient data calculation obtained a correlation interpretation value of 0.985. The value of 0.985 is located between the coefficients 0.80-1.00. So it can be concluded that: 1) the magnitude of the correlation coefficient between the independent variable Parenting Patterns (X) and the dependent variable learning motivation (Y) SD Negeri 064027 Medan Polonia T.A 2023/2-24 is classified at a very high level. 2) The normality test obtained an average value of 87.003. Based on the calculations, it is found that Lcount = 0.14133 and Ltabel = 0.161 with a significance level of α = 0.05, so Lcount < Ltabel (0.14133 < 0.161) which means the Ho hypothesis is accepted. So it can be concluded that the data is normally distributed. 3) From a level of 28, the ttable obtained at a 5% significance level is 2.001717468. So it is concluded that there is a positive relationship between parenting patterns and the learning motivation of class IV students at SD Negeri 064027 Medan Polonia for the 2023/2024 academic year.

Aldi Muflih Azhari

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the influence of service quality variables (X1) and location (X2) on purchasing decisions (Y) at Tell Kopi Kediri. This type of research is quantitative research. The data collection techniques used are primary data and secondary data. The sample selection used the accidental sampling method, the number of samples in the research was 267 respondents at Tell Kopi. This research data was obtained through questionnaires, interviews and literature studies. The analysis techniques used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, F Test and Coefficient of Determination Test. The research results showed that the multiple linear regression equation Y = 16.559 + 0.316 Location has a partially significant effect on purchasing decisions with a sig result of 0.000 <0.05. The F test results obtained Fcount results with a significance value of 0.000 < 0.05. From the results of the analysis it can be concluded that service quality and location simultaneously and significantly influence purchasing decisions.

Wahyu Pratama Rusti; Lise Asnur

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

Teras Muzaka Lubuk Basung coffee shop is one of the coffee shops established in Lubuk Basung and has many customers. Based on observations made by the Teras Muzaka Lubuk Basung Coffee shop, it has several problems, including instability in the number of orders, consumers do not get an attractive impression when visiting, consumers only focus on one product so they do not recognize the Teras Muzaka Lubuk Basung Coffee shop brand, Teras Muzaka Coffee shop Lubuk Basung is not yet the main choice for consumers and there is a tendency for consumers to compare Teras Muzaka with other competing coffee shops.This type of research is classified as a quantitative research method with a causal associative approach. This research was conducted to see whether there is an influence of Brand Awareness on purchasing decisions at Teraz Muzaka Lubuk Basung, as well as to see the relationship between these two variables. The sampling technique used was purposive sampling. The number of samples was determined using the Slovin formula. The number of samples used was 377 respondents.Based on the research conducted, the following results were obtained: the level of respondents' achievement in the Brand awareness variable was 64% in the not good category and the purchasing decision variable was 73% in the quite good category. The results of the simple linear regression test obtained a calculated F value of 61.318 with Sig 0.000 < 0.05, so regression can be used. This means that brand awareness has a significant influence on purchasing decisions. The result of the regression coefficient equation is 0.538 with a sig value. 0.000 < 0.05. The R square value is 0.138, meaning that the Brand awareness variable has an influence of 13.8% on purchasing decisions at the Teras Muzaka Lubuk Basung Coffee shop and 86.2% is influenced by other variables not discussed in this research.    

Muhammad Alfyando; Fetty Tri Anggraeny; Andreas Nugroho Sihananto

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

Early childhood plays an important role in forming the basis of development, which involves stimulation of various aspects such as moral religious values, social emotional, language, cognitive, and physical motor skills. The concept of early childhood learning is focused on play, where every activity is designed to be play, so that learning becomes more effective. Parents also need to understand today's children's education to interact with children positively. This research focuses on sentiment analysis of children's education-based app reviews on the Google Play Store, using Random Forest and Logistic Regression methods. The review data is taken from three apps with the theme of child development, namely "About Kids", "PrimaKu", and "Teman Bumil", with a range of review years between 2018 and 2023. The test results show that Logistic Regression has higher accuracy compared to Random Forest, especially in the "About Kids" and "PrimaKu" applications with accuracy above 90%. The conclusion of this research highlights the importance of sentiment analysis in improving understanding of user responses to children's education applications, with suggestions for future research to increase the number of datasets and variations in testing schemes by tuning hyperparameters to improve prediction accuracy and more optimal results.

Sartika Defianty; Abd. Munir Kondongan; Ummu Khaltsum

Journal Innovation in Education (INOVED) 2023 STIKes Ibnu Sina Ajibarang

The main problem in this research is the lack of short story writing skills in class V students at SD Inpres Kampung Parang, Eremerasa District, Bantaeng Regency. So the researchers used Bolding media (rolling balls). This research aims to determine the effectiveness of Bolding media (rolling balls) on the short story writing skills of class V students at SD Inpres Kampung Parang, Eremerasa District, Bantaeng Regency. The type of research used is an experiment in the form of Pre-Experimental Design. The data source in this research was 15 class V students at SD Inpres Kampung Parang, Eremerasa District, Bantaeng Regency. Data collection was carried out using the results of the assessment of short story writing skills. The data obtained was then analyzed using statistical analysis techniques, namely descriptive statistics and inferential statistics. After analyzing the data, researchers found that student learning outcomes before using Bolding (rolling ball) learning media were relatively low, namely the average score of the Pre-test results was 58 .33, then the average value of the Post-test results is 85.67. After obtaining tCount 9.223 and tTable 2.14479, we get tCount > tTable or 9.223>2.14479. Based on the results of tCount and tTable, it can be said that H0 is rejected and H1 is accepted. This means that the use of Bolding (rolling ball) learning media is effective on short story writing skills for class V elementary school. Presidential Instruction for Parang Village, Eremerasa District, Bantaeng Regency.

Vilia Emor; Meity Tanor; Danny Ch. Posumah

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

Studying biology serves as a means to enhance understanding, abilities, perspectives, principles, and ecological accountability. Biology is the scientific discipline that seeks to understand the natural world. Learning biology entails more than simply acquiring factual knowledge, concepts, or principles; it is also an exploratory endeavor. This research aims to discuss problem-based learning (PBL), which can improve the learning outcomes of class XI biology students on plant tissue material and can be used as an alternative learning model. This research uses classroom action research (PTK), which includes four stages: planning, implementing actions, observation,  and reflection, which aim to improve the learning process. PTK is an activity that involves testing an idea in practice, which can improve and increase the quality of the teaching and learning process. The application of the PBL model was able to improve student learning outcomes, especially in biology subjects with plant tissue material for class XI students at SMA N 2 Langowan. During the pre-cycle, the average value was 5.7. In cycle I, it climbed to an average value of 7.3. In cycle II, it further increased to an average value of 8.4. Meanwhile, the completeness of student learning outcomes in the pre-cycle was 20%, while in the first cycle, it was 67%, then grew again in the second cycle, specifically 87%. Based on the aforementioned research findings, it can be inferred that the implementation of the Problem-Based Learning (PBL) model has led to an improvement in the academic performance of Biology students at SMAN 2 Langowan.  

Nadya Ananda Efendi

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The mobile technology advancement has been growth rapidly. Every persons use mobile phone to support their daily activities. This condition make banks have to change their traditional methods of customer service to adoption of information technology.Customers today require more personalized services at any time and any place. Mobilebanking is one of advanced information technologies that can employ to achieve a high level of customer services and emerging technology that permits conduct of banking transaction through mobile phone. For bank’s customers, this application will support their banking transaction if they think it has a usefulness and easy to use. The important one is customer trust to mobile banking application. This research purposes to test the effect of perceived usefulness, perceived ease of use and trust to use of mobile banking. A survey was conducted at BSI KCP Medan Kampung Baru Collected data analized with multiple regression analysis. The results of this research show that perceived usefulness, perceived ease of use and trust tend to have effect on use of mobile banking And There are still many customers who make transactions directly to the teller even though there is mobile banking.

Pancarani, Novantia; Athori , Agus; Kusumaningarti, Miladiah

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.

Mei Indah Epiphani

Jurnal Ilmu Keperawatan dan Kebidanan 2023 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: The percentage of coverage for babies aged 0–6 months who receive exclusive breastfeeding at the Gunung Pati Health Centre in Semarang is 70.29%; this figure is still lower than the achievement of exclusive breastfeeding in Semarang City (71.9%). Providing education using the video method in the context of health education is considered more capable and effective in changing one's knowledge or attitude. The research aims to determine the effect of video media education on the knowledge and attitudes of breastfeeding mothers regarding exclusive breastfeeding at the Gunung Pati Community Health Centre, Semarang. Methodology: This quantitative study used a quasi-experimental research design using a one-group pre-test-post-test design. The research was conducted in July 2023. The study population consisted of 53 mothers breastfeeding babies aged 0–3 months, and using the Solin formula, a total sample of 37 respondents was obtained. The intervention was carried out by giving a video (5 minutes in duration) and was carried out two times, 1 week apart. Data analysis used univariate and bivariate analysis (paired sample t test). Results: The average score on knowledge before and after the intervention has increased by 12.38. While the average score on attitudes before and after being given the intervention increased by 19.46, The statistical test showed that the provision of education using video media had an effect on the level of knowledge and attitudes of mothers about exclusive breastfeeding (p-value = 0.001, namely < 0.05), so that it could be said that Ha was accepted and Ho was rejected. Conclusion: There is an influence of EDO (video media education) on mothers' knowledge and attitudes about exclusive breastfeeding. So that the provision of education using video media is important and useful for breastfeeding mothers to increase the coverage of exclusive breastfeeding.

Mareta Damayanti; Maria Yosephin; Siti Lestari

Jurnal Ilmuan Bahasa dan Sastra Inggris 2023 Asosiasi Periset Bahasa Sastra Indonesia

Improving Students’ Writing Ability In The Procedure Text Using Duolingo Application At 8 Grade Students Of SMP Negeri 5 Pati. Final Project, English Study Program, Faculty of Language and Arts Education, Universitas PGRI Semarang. Supervisor I Dra. Maria Yosephin, M.Pd, Supervisor II: Dra. Siti Lestari, M.Pd. This study aims to 1) to find out the improvement of students’ writing competence in procedure text before they are taught using the Duolingo application. 2) to find out the improvement of students’ writing competence in procedure text skills after they are taught using the Duolingo application. 3) to explain the significant difference in students’ writing competence in procedure text taught before and after using Duolingo application. In this study, the researcher used quantitative research. An experimental design was applied in carrying out this study.  The researcher took two classes as samples: VIII A (experimental group) and VIII B (control group). The experimental group has been given treatment by duolingo application in procedure text. On the other hand, the control group was not assigned treatment at all. The population in this study was class VIII in the  academic year 2023/2024. This study indicated that using Duolingo Application in procedure text is an effective technique. The results of the pre-test mean scores in both classes were 66.34 for the experimental group and 66.94 for the control group. In addition, the mean post-test score of experimental group was 84.78, and the control group was 76.66. These findings were calculated using the t-test formula. The t-test > t-table, based on the test results. T-table 5% percentage is 1.670. the computation shows that 6.180 > 1.670. There is a significant difference in students using  the Duolingo application in procedure text for students of grade 8 of SMP Negeri 5 Pati. Students are interested and excited when using Duolingo Application in the learning and teaching process with the goal of developing students’ writing skills. Based on the research findings, the researcher concludes that using Duolingo Application in procedure text can help students to develop and improve students writing skills.

Carolin Theresa Sihaloho; Orbanus Naharia; Jantje Ngangi

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

This research uses a quasi-experimental method with a pretest and post-test control group design research design. This research uses the Numbered Head Together Cooperative Learning model to improve student learning outcomes at SMA Negeri 2 Tondano for the 2022/20223 academic year. The sample in this study was class. The average post-test score obtained in the experimental class was 87.7, and the average in the control class was 78.1. The data analysis technique used is the t-test with the condition that the data comes from a normally distributed and homogeneous population—test normality using the Lililefors test and homogeneity. Based on the hypothesis of the research statistical data, a tcount of 2,730 was obtained. Based on the ttable with α=0.005 and degrees of freedom (dk) = n1 + n2 -2 =20+20-2= 38, By looking at the ttable, we get ttable = 1.688. So tcount is greater than ttable, namely tcount = 2,730 > ttable = 1,688. Thus, according to the test criteria, if tcount > ttable, then H0 is rejected, so hypothesis H1 is accepted, and it is concluded that there is an influence of using the Numbered Head Together model on student learning outcomes in the human respiratory system material at SMA Negeri 2 Tondano.

Dyah Wiyati Kusumaningtyas; Ngatmini Ngatmini; Siti Ulfiyani

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2023 CV. Alim's Publishing

This research aims to determine the effect of using YouTube media on the ability to retell advertising content in class VIII students at SMP Negeri 1 Karangawen for the 2023/2024 academic year. The type of research used is true experimental with a Posttest Only Control Design. The population of this study was all students in class VIII of SMP Negeri 1 Karangawen and the selected samples were class VIII B as the control class and class VIII C as the experimental class. The data collection technique uses a test technique in the form of a posttest retelling the contents of the advertisement. Data analysis techniques used include validity testing, reliability testing, normality testing, homogeneity testing and hypothesis testing. The results of the hypothesis test showed that there was a difference between the experimental and control class posttests. The results obtained were tcount 0.391 > ttable 0.254 and significance 0.00 < 0.05. Based on these results, it can be concluded that there is an influence of the use of YouTube media on the ability to retell the content of advertisements in class VIII students at SMP Negeri 1 Karangawen for the 2023/2024 academic year.

Hermawan Budiyanto

CiDEA Journal 2023 Universitas 17 Agustus 1945 Semarang

The study aims to analyze the impact of product quality and service quality on customer satisfaction in Pegadaian Pesero Branch Gubug district of Grobogan. The design of this research uses a quantitative approach. Samples are taken by random sampling. The method of analysis used is to test the product moment hypothesis. The results of the research indicate that this Product Quality has a positive impact on Customer Satisfaction, as well as on the Quality of Service has a negative impact on customer satisfaction. Simultaneously, both Product Quality and Service Quality together have a positive effect on the Customer satisfaction in Pegadaian Pesero Branch Gubug district of Grobogan.

Claudia Angel Putri Thanos; Ferny Margo Tumbel; Femmy Kawuwung

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2023 International Forum of Researchers and Lecturers

The objective of this research is to assess the utilization of Canva application as a biology learning media at SMA Negeri 1 East Siau. 2. To assess the efficacy of utilizing the Canva application as a Biology learning medium in improving student learning outcomes at SMA Negeri 1 East Siau. This research instrument employs a combination of interviews, questionnaires, and test questions. Subsequently, the data is examined utilizing the percentage calculation. The research yielded a design for electronic-based media, which involved several stages: needs analysis, design, validation and revision, and testing and implementation. The effectiveness test results, validated by media experts, yielded a 95.38% rating in the highly feasible category. Similarly, the material experts rated it as very feasible with a score of 98%. Furthermore, 92.31% of students who participated in the trials found it to be very feasible. This is supported by the average pretest score of 59.3, which increased to 89.33 in the posttest, resulting in a gain score of 0.73. Therefore, utilizing the Canva application as a digital learning platform is highly appropriate for enhancing the academic achievements of 10th grade students at SMA Negeri 1 East Siau.

Dian Kurnia; Widya Mariyana; Mudy Oktiningrum

Jurnal ilmu Kesehatan Umum 2023 Asosiasi Riset Ilmu Kesehatan Indonesia

The maternal mortality rate of post-SC infection reaches 7.3%, and 90% causes postpartum morbidity. This study aimed to determine the factors associated with the SC wound healing process. This study used a quantitative method, a type of analytic survey research with a cross-sectional design approach. The population of this study were all post-SC mothers in the postpartum ward of Permata Medika Hospital. The sampling technique used was a consecutive sampling of 34 respondents. The research instrument was a questionnaire. Data analysis was done using univariate and bivariate (chi-square test, alpha = 0.05). The results of this study showed that there was a relationship between the SC wound healing process and early mobilisation (p-value 0.000 < 0.05), which means there was a relationship between the SC wound healing process and nutritional status (BMI) (p-value 0.04 < 0.05), and there was a relationship between the SC wound healing process and anaemia (p-value = 0.00 <0.05) because if p-value <  0.05, then Ha is accepted. Ho is rejected, meaning a significant relationship exists between early mobilisation, nutritional status, and anaemia in SC wound healing. Many factors affect the SC wound healing process, three of which are early mobilisation factors, which, if done before 6–8 hours after SC, has more potential to accelerate SC wound healing; normal nutritional status as an expression of a person's nutritional balance, which plays a role in the process of body tissue growth and has an impact on the duration of wound healing; and anaemia, which anaemia is a symptom of low haemoglobin levels in the blood and obstructs oxygen flow and prevents the growth and repair of tissue from the SC surgical incision.

Muhamad Riswantoro; Wisnu Pramudya; Ahmad Danu; Endang Kartini Panggiarti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.