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Monika Handayani Br Ginting; Diah Ayu Suryani Sitanggang; Ermina Waruwu

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

This study aims to implement the Cooperative Integrated Reading and Composition (CIRC) learning model to improve collaboration skills and learning outcomes among phase E students in class X-3 at SMA Katolik 2 Kabanjahe in Catholic Religious Education. This research employed Classroom Action Research conducted in two cycles, consisting of planning, implementation, observation, and reflection stages. Data were collected through observation sheets, learning outcome tests, and documentation, then analyzed using descriptive qualitative analysis supported by process and learning achievement indicators. The findings showed that the implementation of the CIRC learning model improved across learning stages, including orientation from 87% to 95%, organization from 90% to 97%, concept introduction from 87% to 92%, publication from 93% to 98%, and reflection and reinforcement from 87% to 98%. Students’ collaboration skills also increased in each indicator, namely working productively from 75% to 88%, actively participating in problem solving from 82% to 88%, maintaining a balance between listening and speaking from 76% to 86%, appreciating group members’ contributions from 73% to 87%, and demonstrating responsibility as group members from 77% to 93%. Learning outcomes also improved, as shown by the increase in the proficient category from 27% to 77%, while the basic and developing categories decreased to 0% in cycle II. These results indicate that CIRC effectively enhances students’ active participation, collaboration, responsibility, and learning achievement. Therefore, CIRC is recommended as an alternative collaborative learning model for Catholic Religious Education, particularly in strengthening cooperative interaction and meaningful understanding of religious learning materials in classroom practice.

Ayu Febriasari; Jodion Siburian; Ali Sadikin

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to analyze the effect of the implementation of the Flipped Classroom model with a Deep Learning approach on the critical thinking and collaboration skills of Phase F XI students on the digestive system material. The study used a mixed methods with an embedded experimental design type. The research sample consisted of one experimental class that received Flipped Classroom learning with a Deep Learning approach and one control class that received Problem Based Learning (PBL) learning. Data on critical thinking skills were collected through essay tests, while collaboration skills were obtained through observation sheets. Quantitative data analysis used One-Way MANCOVA and qualitative analysis was carried out through data reduction, data presentation, and drawing conclusions assisted by NVivo. The results showed a simultaneous significant effect between the learning model on students' critical thinking and collaboration skills after controlling for initial abilities with a significance value of 0.002 (p<0.05). The average posttest critical thinking of the experimental group was 71.69 higher than the control group at 62.53. Meanwhile, the collaboration skills of both groups showed a relatively balanced increase. The ANCOVA results showed that the Flipped Classroom model with a Deep Learning approach significantly impacted critical thinking skills, but did not show a significant difference in collaboration skills. The research findings indicate that the integration of Flipped Classroom and Deep Learning is effective in improving students' critical thinking skills and supporting 21st-century learning.

Alfiaturrahmi Alfiaturrahmi; Fauziah Fauziah; Nurul Sakdah

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The situations frequently faced by final-year students while preparing scientific papers often have an impact on their mental health and learning process. The purpose of this study was to evaluate the effectiveness of Mozart music therapy in reducing stress among final-year students in the Diploma III Nursing Program at Abulyatama University. This study used a quantitative method with a one-group pre-Test and post-Test design. The population studied included all final-year students in the Diploma III Nursing Program at Abulyatama University, totaling 168 students. The sample consisted of 15 respondents selected using purposive sampling technique. The instrument used in this study was the DASS-42 questionnaire with a Cronbach’s Alpha value of 0.8806, and Mozart classical music therapy was administered in accordance with the Standard Operating Procedure sheet. This research was conducted from May 20 to May 23, 2025. Data analysis used the T-test. The results showed a decrease in the mean stress score from 26.07 (pre-Test) to 20.67 (post-Test), with a p-value = 0.000. Based on these results, it can be concluded that Mozart classical music therapy has an effect in reducing stress among final-year students during the process of writing scientific papers. It is expected that students can make Mozart classical music therapy a routine practice in daily life to maintain mental balance, and educational institutions are advised to organize Mozart classical music therapy programs regularly as a preventive effort against academic stress

Nur Annisa; Asep Muhammad Lutfi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

Adi Prihanisetyo; Ugroseno Damara Prasadhana Handoyo; Susanti Susanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.