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Annida Bunga Fitria; Nur Azizah Indriastuti

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

Gadis Eka Fitri Sibarani; Desy Safitri; Sujarwo Sujarwo

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Flooding is one of the most frequent disasters in DKI Jakarta and contributes not only to physical and economic losses but also to the emergence of various psychological problems among affected communities. This study aims to analyze the psychological impacts of post-flood disasters, particularly among vulnerable groups such as children and the elderly, and to examine the effects of repeated flood exposure on mental health conditions. This study employs a literature review method with a qualitative descriptive approach through the identification and synthesis of relevant scientific sources. Data analysis was conducted using content analysis to identify patterns, relationships, and trends in research findings. The results indicate that flooding is associated with psychological disorders such as stress, anxiety, depression, and post-traumatic stress disorder (PTSD), with varying levels of severity. Repeated exposure to flooding has been shown to increase individuals’ vulnerability to mental health problems and reduce psychological well-being. However, protective factors such as social support, religiosity, emotional regulation abilities, and adaptive coping strategies play a significant role in strengthening resilience and accelerating psychological recovery. The findings highlight the importance of a holistic disaster management approach that integrates mental health services, strengthens community capacity, and enhances preparedness education to improve the psychological resilience of flood-affected communities.

Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Arny Juliyanti; Husni Awali

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

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Millennanda Dwi Cahya; Bondan Dwi Hatmoko; Irwan Agus

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.

Aisa Rosa; Rienika Putri; Vieronica Varbi Sununiati; Istiqomah Istiqomah; Deni Aries Kurniawan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Consumerism is an increasingly dominant phenomenon in modern society along with the development of capitalism, globalization, and information technology. Society's consumption patterns have shifted from being primarily oriented toward fulfilling needs to fulfilling symbolic desires. In this context, Jean Baudrillard's thinking is relevant in explaining that consumption is no longer based on use value, but rather on the sign value inherent in a commodity. This study aims to analyze the phenomenon of consumerism in modern society through Jean Baudrillard's critical perspective and to uncover its social implications. The research method used is a qualitative approach with library research, which examines various scientific literature, books, and journals related to consumerism and simulation theory. The results show that consumerism has created a pseudo-reality (simulacra), where individuals consume based on symbolic impulses shaped by the media, advertising, and popular culture. Consumption becomes a means to construct self-identity and gain social recognition, thus encouraging excessive consumer behavior. Furthermore, this phenomenon also results in social alienation, identity crises, and dependence on the global capitalist system. Thus, consumerism is not only an economic activity but also a complex socio-cultural phenomenon. Therefore, critical awareness is needed so that society can be more rational and selective in its consumption practices

Bertha Cristine Zebua; Asep Afaradi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Technological developments have brought significant changes to various aspects of human life, including church life. These changes also impact intergenerational relationships within the congregation. This paper aims to examine the challenges faced by church leaders at GEKISIA Depok in serving Generation X, Millennials, and Generation Z, and to examine the relevance of the theological principle of Romans 12:2 in addressing these challenges. Ultimately, the author observes that differences in generational characteristics influence communication patterns, ministry models, and congregational expectations of church leadership. Therefore, church leaders in the digital age are required to be adaptive, transformative, and remain rooted in biblical values. Romans 12:2 serves as an important theological foundation for Christian leaders to experience a renewed mindset so they can serve according to God's will without being influenced by worldly patterns. Furthermore, the challenge of cross-generational leadership is not merely practical in nature, but also theological. Each generation brings different experiences, values, and perspectives in understanding faith and spirituality. Generation X tends to value institutional stability and loyalty, while Millennials are more oriented toward authentic experience and community. Generation Z, having grown up entirely in the digital age, communicates and expresses faith in ways that differ greatly from previous generations. In this context, church leaders are called to become bridges between generations, rather than simply following trends or rigidly preserving tradition.

Aura Rahayu Aksa Radiana; Fathoni Mahardika; Dani Indra Junaedi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study aims to develop a sentiment classification method for YouTube user comments related to the game Love and Deepspace using the Naïve Bayes algorithm, focusing on improving the text data processing and understanding user perceptions. Comment data were collected through scraping from YouTube videos, followed by preprocessing including text cleaning, normalization, stopword removal, stemming, and translation into English. Initial labeling was conducted using TextBlob, then the data were randomly sampled for training the Naïve Bayes model. Evaluation involved comparing sentiment distributions and visualization using Word Cloud and bar charts. The Naïve Bayes model achieved an accuracy of 77.36% in sentiment classification. The sentiment distribution shows differences between TextBlob (positive: 1,011, neutral: 1,312, negative: 575) and Naïve Bayes (positive: 901, neutral: 1,627, negative: 370), with Naïve Bayes being more conservative. The Word Cloud visualization identifies dominant words such as "bang," "game," and "main," while the bar chart shows the largest proportion of neutral sentiment. Naïve Bayes is effective for sentiment classification on informal comment data, with significant differences from rule-based methods like TextBlob. This research contributes to the development of text data processing techniques and user perception analysis, as well as opening up optimization opportunities with other algorithms like SVM for better accuracy.

Rizki Misbah Hidayat; Ahmad Agis Fadillah

Switch : Jurnal Sains dan Teknologi Informasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study discusses the design and testing of a growing media moisture and water level monitoring system based on ESP32-MQTT. The system was developed to support real-time monitoring of growing media conditions and water availability through a monitoring dashboard. This research used an experimental method with a design and implementation approach by developing an ESP32 circuit connected to a capacitive soil moisture sensor and a water level sensor, then sending sensor data to the dashboard through the MQTT protocol and Node-RED. Testing was carried out using a plant pot as the moisture testing medium and a water container as the water level testing medium. The results showed that the growing media moisture sensor displayed 0% in dry and very dry soil conditions, 61% in moist soil, and 89% in very moist soil. The water level sensor displayed 0 cm, 2.4 cm, and 4 cm according to the testing conditions. These results indicate that ESP32-MQTT can be used as an initial prototype for monitoring growing media moisture and water level before being applied to a complete hydroponic or aquaponic system.

Devanda Dhian Pramana Putra; Maulidiah Rahmawati; Frita Ayu Sistyana Putri; Indah Ayu Johanda Putri

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Trucking peirformancei is onei of thei important factors in supporting thei smoothneiss of thei clinkeir loading proceiss at PT. Varia Usaha Bahari, Maspion Port, Greisik. In practicei, seiveiral obstacleis arei still eincounteireid, such as deilays in truck arrivals, leiss optimal veihiclei conditions, and opeirational coordination that has not beiein fully maximizeid. Theisei conditions may affeict thei smoothneiss of thei clinkeir loading proceiss. This study aims to deiteirminei thei condition of trucking peirformancei in thei clinkeir loading proceiss baseid on deiscriptivei analysis and to deiteirminei thei eiffeict of trucking peirformancei on thei clinkeir loading proceiss baseid on simplei lineiar reigreission analysis. This study useid a quantitativei meithod with deiscriptivei analysis and simplei lineiar reigreission. Thei data weirei obtaineid through queistionnaireis distributeid to reispondeints involveid in clinkeir loading activitieis. Thei reisults showeid that trucking peirformancei was in thei good cateigory, with aveiragei indicator scoreis ranging from 3.7 to 3.9. Thei higheist indicator was opeirational coordination and communication at 3.9, whilei thei loweist indicator was loading punctuality at 3.7. Thei reisults of thei simplei lineiar reigreission showeid thei eiquation Y = 249.374 + 34.930X, which meians that trucking peirformancei has a positivei eiffeict on thei clinkeir loading proceiss. Thei significancei valuei of 0.000 < 0.05 indicateis that thei eiffeict is significant. Theireiforei, thei beitteir thei trucking peirformancei, thei beitteir thei clinkeir loading proceiss.

Carelina Ephifania Siagian; Florensya Angelica Delarosa Zalukhu; Zairindra Anggun Safitri; Viero Varbi Sununianti; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The development of social media has brought significant changes in how individuals perceive themselves, especially among female university students who are in the stage of identity formation. Social media is not only used as a communication tool but also as a space that presents homogeneous beauty standards which can influence self-perception. This study aims to analyze the construction of beauty standards on social media and their impact on female students’ self-perception. The research uses a qualitative approach with a literature review method by analyzing 20  relevant academic articles published between 2020 and 2025. Data analysis was conducted using descriptive qualitative techniques, including data reduction, data presentation, and conclusion drawing. The results show that beauty standards on social media are constructed through repeated visual representations and reinforced by algorithmic systems, creating an idealized image of beauty. This condition encourages female students to engage in social comparison, leading to self-dissatisfaction and decreased self-confidence. However, these effects vary depending on individuals’ ability to filter and interpret information. This study highlights the importance of developing critical awareness in social media use to avoid being influenced by unrealistic beauty standards.

Haniyah Kamilah Az-Zahra; Daroe Iswatiningsih

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the importance of preserving local wisdom amid the flow of modernization that influences community life, particularly in the tradition of Ramadan Sahur Patrol in Kademangan Village, Pagelaran District, Malang Regency. This research aims to describe the implementation of the sahur patrol, identify the local wisdom values embedded within it, and analyze community responses to the tradition. The method used is qualitative with a cultural anthropology approach and a descriptive research design. Data were collected through interviews and documentation involving purposively selected informants, including community leaders, patrol participants, and local government officials. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results show that the sahur patrol is carried out in a structured manner by utilizing traditional musical instruments, involving cross-generational participation, and being integrated with the community’s religious activities. This tradition contains religious, social, educational, cultural, mutual cooperation, togetherness, and responsibility values. In addition, the community shows a highly positive response through active participation and support for the sustainability of the tradition. The implications of this study emphasize that the sahur patrol plays an important role as a medium for cultural preservation, strengthening social solidarity, and forming collective identity and character within the community.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Condo Leezza Chrismanta; Citra Azra Amalia; Nabila Isyana Putri; Muhammad Zia Ulhaq; Muhammad Adymas Hikal Fikri

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

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

Chelsea Rizky Valentia; Aisyah Nurbaiti; Risma Anita Putriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Bullying among adolescents is an aggressive behavior carried out intentionally, repeatedly, and involving an imbalance of power between the perpetrator and the victim. This phenomenon is an important issue because it can affect adolescents’ psychological well-being, social relationships, and academic achievement in both the short and long term. This study uses a literature review method by collecting and analyzing recent national and international studies regarding the causes, forms, and impacts of bullying. The findings indicate that bullying is influenced by internal factors, such as low empathy, poor self-control, negative self-concept, and the desire for social recognition. In addition, external factors also contribute, including parenting styles, peer influence, unfavorable school climate, and the development of social media that increases the risk of cyberbullying. The impacts of bullying are experienced not only by victims, who may suffer from low self-esteem, anxiety, depression, and social withdrawal, but also by perpetrators, who are at risk of developing persistent aggressive behavior and reduced empathy. Therefore, cooperation among families, schools, and communities is needed to prevent and address bullying effectively.

Fitriana Wijaya

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Knowledge should not only make human beings intellectually capable, but also guide them to understand the meaning and direction of life. However, in modern education, knowledge is often reduced to an instrument for obtaining grades, degrees, employment, and material success. This condition indicates a crisis of meaning in education, where knowledge grows rapidly but is not always followed by moral awareness and spiritual maturity. This article examines the Philosophy of Unity of Sciences as an alternative paradigm to restore the meaning of knowledge in modern education. This study uses library research with a descriptive-critical approach. The primary sources include the Qur’an, Hadith, Al-Ghazali’s Iḥyā’ ‘Ulūm Al-Dīn, Syed Muhammad Naquib Al-Attas’ Islam and Secularism, and the Javanese ethical text Serat Wedhatama. This article is also strengthened by the thoughts of Muslim scholars such as Al-Kindi, Al-Farabi, Ibn Sina, Al-Biruni, Ibn Al-Haytham, Al-Khawarizmi, and Ibn Khaldun. The result of this study shows that the Philosophy of Unity of Sciences views all knowledge as originating from Allah. Therefore, religious knowledge and general knowledge should not be separated or opposed to each other. Both should work together to form human beings who are faithful, rational, ethical, and responsible. In this sense, knowledge can be understood as “a way home”, namely a way to return to God, to the self, to humanity, and to nature.

Farah Salsa Nabila; Yanto Haryanto; Bhakti Aryani; Fitria Dewi Rahmawati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

Hayati Arifah Al-Bahri; Nurul Hafidzah; Gusmaneli Gusmaneli

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the application of a modified direct learning strategy combined with the demonstration method to improve students' cognitive abilities. The direct learning strategy is an approach that emphasizes the systematic and gradual delivery of material, so that students can understand concepts in a more structured manner. However, in practice, this strategy needs to be modified to be more engaging and appropriate to the characteristics of students. The demonstration method is used as a form of reinforcement in the learning process, where students not only receive information verbally but also directly observe the processes, events, or concepts being studied. This allows students to gain a more concrete and meaningful learning experience. Modifications to the learning strategy are carried out through adjustments to models, methods, media, and learning facilities and infrastructure to optimally support the achievement of learning objectives. Students' cognitive abilities are the main focus of this study, which include aspects of knowledge, understanding, application, analysis, evaluation, and creation according to Bloom's taxonomy. With the implementation of appropriate learning strategies, students are expected to be able to develop more active and critical thinking skills. The results of the study indicate that a modified direct learning strategy with the demonstration method has the potential to significantly improve students' cognitive abilities. Therefore, this approach can be used as an alternative, effective learning strategy to create a more interactive, engaging, and meaningful learning process.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.