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Mulita Dea Nur Pratiwi; Pradita Heni Setyorini; Indah Wahyu Safitri; Mieke Mindyasningrum

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The use of artificial intelligence technology in elementary education is becoming increasingly relevant as teachers demand to develop creative and efficient teaching materials. Problems faced by fifth-grade elementary school teachers include limited time, a variety of ideas, and reliance on conventional methods in developing teaching materials, resulting in suboptimal learning creativity. This study aims to describe the use of ChatGPT by fifth-grade elementary school teachers in developing creative teaching materials and to identify the benefits and constraints of its use in the learning process. The research method used is a descriptive qualitative approach with data collection techniques through literature studies and online questionnaires based on Google Forms. The research respondents were fifth-grade elementary school teachers who were familiar with and used ChatGPT in lesson planning. The data obtained were analyzed using qualitative descriptive analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results of the study are expected to provide a comprehensive picture of the role of ChatGPT as a digital assistant for teachers in increasing the efficiency and creativity of teaching material development in elementary schools.

Nurul Hidayat; Mengsi Mengsi; Maria Rosita; Sulaiman Sulaiman; Lola Tersya Fitriani +2 more

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This Community Service activity aims to foster a spirit of mutual cooperation and to assist local fishermen engaged in seaweed businesses in the processing and cleaning of their harvests in the Amal Beach Area, East Tarakan District. Seaweed harvested from the sea needs to undergo a thorough cleaning process to maintain its quality, ensure market readiness, and meet industry standards. The activity was carried out by six implementers who collaborated directly with the local fishermen through mutual cooperation, seaweed cleaning, and education on environmentally friendly sea product management. The implementation methods included field observation, guidance, and hands-on practice at the fishermen’s business locations to provide practical understanding. The results indicated improved efficiency in the seaweed processing chain, from cleaning to storage, thereby reducing the risk of damage and quality loss. Additionally, the fishermen’s awareness of the importance of maintaining cleanliness and the balance of coastal ecosystems increased significantly. This activity also strengthened social bonds between students and the fishing community, fostering harmonious communication, and instilling values of togetherness, environmental care, and social responsibility. The positive impact of this program is expected to serve as a sustainable model for sea product management while promoting a collaborative culture between academics and coastal communities.

Subhan, Ahmad; Bambang Agus Herlambang; Ahmad Khoirul Anam

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

Maeva Ristianti Fatharani Putri; U.Yuyun Triastuti; Esteria Priyanti

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2025 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study aims to analyze the acceptability, nutritional content, and financial feasibility of processed food products based on kimpul flour (Xanthosoma sagittifolium) and milkfish (Chanos chanos) as a functional local food innovation with potential for development to support food security. Kimpul flour was selected as a substitute for wheat flour due to its complex carbohydrate content, low glycemic index, and dietary fiber beneficial for digestion. Milkfish was utilized as an economical animal protein source rich in omega-3 fatty acids and widely available in Indonesia. The developed products included milkfish risoles, milkfish satay lilit, and kimpul pancake with various substitution formulations, tested using an experimental laboratory method. A hedonic test was conducted with 30 semi-trained panelists to evaluate color, taste, aroma, and texture. Nutritional content was analyzed using the Fat Secret application, while financial feasibility was assessed through a two-year cash flow projection. The results indicated that kimpul flour substitution at 8% in risoles, 10% in satay lilit, and 50% in pancakes yielded the highest acceptability scores based on organoleptic evaluations favored by the panelists. Nutritional analysis demonstrated an increase in dietary fiber and a balanced macronutrient profile. Financial analysis showed that the business is feasible and profitable for development at the micro, small, and medium enterprise (MSME) scale. This study concludes that kimpul flour and milkfish have strong potential as functional food ingredients with high economic value.

Ekky Nur Arvia Fahma; Ika Rahmawati

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to develop an interactive digital learning media based on Wordwall, named TANGKAS (Tantangan Asyik Ngulik Pecahan Kelas Empat Seru), as a practice tool for addition and subtraction of fractions in fourth-grade elementary students. The development process employed the ADDIE model, which includes the Analyze, Design, Develop, Implement, and Evaluate stages. The research subjects consisted of 29 fourth-grade students at SDN Ngemplak I Baureno. The needs analysis revealed that learning activities were still dominated by conventional methods with limited use of digital media, resulting in low student engagement. To address this issue, TANGKAS was developed using a maze chase game design to enhance motivation and support engaging fraction practice. The validation results indicated a material validity score of 94% (highly valid) and a media validity score of 80% (valid). The practicality aspect obtained 81.8% from students, both categorized as highly practical. The effectiveness test showed an improvement in learning outcomes with N-Gain scores of 0.6 for fraction addition and 0.54 for fraction subtraction, both classified as moderate. Therefore, TANGKAS is proven to be feasible, practical, and effective as an interactive game-based learning media to support students’ understanding of mathematics in elementary school.

Mayada Mayada; Arisni Kholifatu Amalia Shofiani; Resdianto Permata Raharjo; Eko Hardinanto; Ahmad Faizi

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This research aims to: (1) identify the variations of joyful learning in digital-based instruction using Interactive Flat Panel (IFP) tvs at SD Islam Nurul Ulum Kandangan, Kediri; and (2) determine the implications of joyful learning within digital-based instruction via IFP tvs at SD Islam Nurul Ulum Kandangan, Kediri. The data for this study were derived from visual records during lessons using IFP tvs and the students of SD Islam Nurul Ulum Kandangan. This study employed a qualitative method. Ata were gathered through observation and documentation. The analysis used a descriptive qualitative technique, presenting the subjects and research findings in a narrative form. The results from several classes utilizing IFP tvs based on joyful learning revealed various engaging learning activities. These include: Student digital literature, Digital learning matches, English language learning, Fine arts stencil printing, Honesty education based on Pancasila values. These activities integrate fun, game-based learning with IFP TV technology. The digitalization of learning through IFP tvs fosters the development of students' critical thinking, agility, accuracy, and precision in their work. Additionally, students become more enthusiastic and do not experience boredom during the learning process.

Ridwan Ridwan; Solehah , Yustika Kholifatus; Hardiyana , Defi Yulia

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of the application of direct and indirect methods in teaching English, specifically the topic of "Telling Time," at MTs Al-Amiriyyah through microteaching practice. This research employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects consist of an English teacher and the students of class VIII A. The data were thematically analyzed to identify significant patterns in the teaching process. The findings indicate that the direct method is effective in building students' foundational understanding of time concepts, as it emphasizes explicit and concrete use of the target language and allows teachers to easily assess students' comprehension through drilling. On the other hand, the indirect method proved to enhance students’ ability to use English more naturally through contextual activities such as role play and daily schedule games. Moreover, students with kinesthetic learning styles responded more positively to the indirect method, as it enables them to learn through physical activity and direct participation. These findings suggest that a combination of both methods yields optimal results: the direct method is effective for the initial stage of concept acquisition, while the indirect method supports the development of communicative skills in a functional and enjoyable manner, aligning with students' characteristics.

Novita Anggraeni; Muhlis Muhlis; Mujito Mujito

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

Laely Syaudah; Dadan Mardani; Muhammad Faiz Alhaq

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Arabic grammar (nahwu) instruction has long been dominated by rule-based approaches that emphasize memorization and formal analysis, often resulting in rigid learning structures and limited responsiveness to learners’ cognitive diversity. While such approaches play an important role in preserving grammatical accuracy, they frequently overlook individual learning trajectories, cognitive readiness, and adaptive instructional needs. In the era of artificial intelligence (AI), language education is increasingly shaped by adaptive learning systems that personalize content, pacing, and instructional strategies based on learners’ profiles. This study aims to reconceptualize Arabic grammar instruction by proposing a conceptual framework that integrates traditional nahwu principles with adaptive learning systems informed by AI. Using a qualitative conceptual analysis, this paper synthesizes classical Arabic grammar pedagogy, contemporary theories of adaptive learning, and recent developments in AI-supported language instruction. The proposed framework highlights key components, including learner profiling, cognitive-level alignment, hierarchical nahwu content structuring, and AI-assisted scaffolding mechanisms. The findings suggest that adaptive learning systems offer significant pedagogical potential to transform nahwu instruction from a static, rule-centered model into a flexible, learner-centered process. This reconceptualization is expected to enhance grammatical comprehension, reduce cognitive overload, and promote learner autonomy in Arabic language education, particularly in Islamic higher education contexts. The study concludes by discussing pedagogical implications and directions for future empirical research on AI-assisted Arabic grammar learning.

Ghaitsa Zahira Shaffa; Miftakhus Surur; Dewi Asmaul Husna

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the readiness of elementary school teachers to implement AI-based learning in the era of artificial intelligence, as technological advancements increasingly influence instructional practices in basic education. Despite the growing potential of artificial intelligence to support teaching and learning processes, empirical evidence regarding teachers’ preparedness at the elementary level remains limited. This study employed a descriptive quantitative research design involving 18 elementary school teachers. Data were collected using a structured questionnaire consisting of 15 Likert-scale items measuring technological skills, knowledge of artificial intelligence, attitudes toward AI, pedagogical readiness, and infrastructure support. Descriptive statistical analysis revealed that the overall mean score of teachers’ readiness was 4.08, indicating that teachers are generally ready to adopt AI-based learning. Technological skills emerged as the strongest aspect of readiness, reflecting teachers’ familiarity with digital tools and instructional technologies, while infrastructure and institutional support obtained the lowest mean score, highlighting challenges related to facilities, access to technology, and policy support. These findings suggest that although elementary school teachers demonstrate positive readiness and attitudes toward AI-based learning, effective and sustainable implementation requires strengthened institutional support, improved infrastructure, and continuous professional development to maximize the educational benefits of artificial intelligence in elementary education.

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

Norhidayah Norhidayah

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to describe the innovative application of the Problem Based Learning (PBL) model in improving the understanding of speech texts in grade VIII students of SMP Negeri 1 Banjarmasin. The study uses a descriptive qualitative approach supported by quantitative data in the form of student learning outcomes. Data sources include lesson planning documents (RPP), the "Understanding Speech" teaching module compiled by Istiqomah HM, and student learning outcomes. The learning process is carried out through PBL stages which include problem orientation, organizing students in group work, investigation, compiling and presenting results, and learning reflection. The results show that the application of the PBL model is able to improve students' understanding of the structure, content, and linguistic rules of speech texts. The average individual score reached 96.84 with most students obtaining a score ≥ 80. In addition to improving academic achievement, the PBL model also has a positive impact on students' critical thinking skills, collaboration, and communication skills. Although technical obstacles and differences in literacy levels were still found, this model is considered effective and worthy of further development in Indonesian language learning at the junior high school level.

Fadillah Fadillah; Romansyah Sahabuddin; Anwar Ramli; Ikhwan Maulana

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

Agus Salen; Romansyah Sahabuddin; Chalid Imran Musa; Thamrin Tahir; Agung Widhi Kurniawan

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to understand the meaning of adaptive leadership in modern organizations facing transformations in work culture during the era of disruption. Using a phenomenological qualitative approach within the social constructivist paradigm, this research explores the lived experiences of leaders in interpreting change, uncertainty, and human values amid digitalization and organizational complexity. Data were collected through in-depth interviews and non-participant observation involving eight leaders from various industrial sectors in Indonesia and were analyzed using Colaizzi’s phenomenological analysis technique. The findings reveal that adaptive leadership is understood as a reflective and social process rooted in value awareness, empathy, and collective learning capacity. Adaptive leaders not only direct change but also facilitate learning and build trust through open communication and collaborative work cultures. Adaptive values such as flexibility, empathy, and moral reflection are key to shaping inclusive and sustainable organizational cultural transformation. Theoretically, this study extends the discourse on adaptive leadership within phenomenological and social contexts, while practically emphasizing the importance of value-based reflective leadership in navigating disruptive change.

Fatmy Yaumil Akhir Jafar; Fitri Noerhidayanti; Fitriyana Fitriyana; Iwan Suyatna

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study examines the impact of industrial activities in Bontang City, a major center for natural gas processing and fertilizer production, which potentially increases heavy metal contamination in coastal waters. Specifically, the research focuses on the accumulation of lead (Pb) and copper (Cu) in Anadara granosa, a benthic bivalve selected as a bioindicator due to its capacity to accumulate pollutants. The study aims to analyze Pb and Cu concentrations in Anadara granosa tissues collected from the waters of Selangan Hamlet, Bontang City, as an indicator of local environmental quality. The research was conducted over a six-month period, involving shellfish and water sampling from four observation stations. Heavy metal analysis was performed using Atomic Absorption Spectrophotometry, and the results were evaluated against relevant environmental quality standards, including Government Regulation of the Republic of Indonesia Number 22 of 2021. The findings revealed the presence of Pb and Cu at all sampling stations, with varying concentrations. The highest Pb and Cu levels were recorded at the South Station, while the lowest concentrations were observed at the East and North Stations. Overall, the measured concentrations of both metals significantly exceeded established safety limits, indicating serious risks to aquatic ecosystems and human health. These results confirm Anadara granosa as an effective bioindicator of heavy metal pollution and highlight the urgent need for further studies and mitigation efforts.

Nurasia Natsir; Fibri Indira Lisanti; Heryani Heryani; Nisma Nisma; Dika Ayu Wulandari

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service program aims to empower the community of Ujung Tanah District, Makassar City in circular economy-based waste management. Ujung Tanah District as a coastal area with high population density faces complex waste problems, especially waste that ends up in the sea and disrupts the coastal ecosystem. The activities were conducted in four urban villages, namely Ujung Tanah, Tabaringan, Pattingalloang, and Pattingalloang Baru, involving 120 households as direct participants. The implementation methods included socialization and education, waste sorting and processing training, establishment of Waste Banks, mentoring for recycled product creation, and marketing system development. The results showed a significant improvement in community knowledge about waste management, with average scores increasing from 45.2 to 82.6. Four active Waste Bank units were established with a total of 320 household customers. The managed waste volume reached 2.4 tons per month with an economic value of IDR 8,500,000 per month. Recycled products include ecobrick crafts, bags from plastic packaging, and compost fertilizer. This program successfully changed the community paradigm from dumping waste into the sea to managing waste as a source of income.

Gembong Satria Negara; Iwan Weda

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the implementation of RoRo ship services in Indonesia, highlighting the implementation of RoRo ships and the current national logistics framework potential strategies, particularly in the 3T region. This research employs a qualitative descriptive methodology that includes a literature review. It utilizes secondary data from previous studies, comprising books and original scientific reports published in articles or journals. The findings indicated 1) The use of RoRo ships has gone through progressive developments, like the government's initiative on “Sea Toll” designed to support the logistics sector, particularly in 3T regions. 2) Enhancing the logistics framework through the integration of National Logistic EcosIstem (NLE) alongside the Internet of Things (IoT) to increase logistics efficiency that is rapid, effective, and clear. Nevertheless, these initiatives faces challenges. Consequently. The proposed strategies focus on improving growth center development through logistics integration (shipping, port management, and intermodal) and implementing digitalization in logistics document processing.

Muhammad Aslam Fauzan; Nadzif Ali Azhar T.; Mohamad Sugih Saputro; Raka Pramana Saputra; Vandah Ni’matim Barokah +1 more

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Islamic architecture in the archipelago cannot be understood as simply a transfer of physical forms from the Middle East to Southeast Asia. It is the result of a deep cultural dialogue between universal Islamic principles and local wisdom that has been formed since pre-Islamic times. When Islam spread in the archipelago, it did not exist as a force that negates Hindu, Buddhist, and vernacular traditions, but rather proceeded through visual and structural synthesis that gave birth to a distinctive and hybrid Islamic architectural identity. One of the most iconic manifestations of this process is the use of overlapping roofs in historic mosques such as the Great Mosque of Demak and the Great Mosque of Banten. Different from typical Persian or Mediterranean stone domes, this multi-storey wooden structure is inspired by the concept of Meru in Hindu-Javanese architecture. The choice is not only symbolic, but also a functional adaptation to the tropical climate, as it allows for efficient rainwater disposal as well as optimal natural ventilation. Spatially, the placement of mosques follows the concept of Catur Gatra Tunggal, which is the integration of mosques with squares, government centers, and markets. This pattern reflects the integration between the spiritual, political, and economic life of the community. In the interior, the use of Saka Guru shows the appointment of local construction techniques as the main element of worship buildings. Aspects of syncretism are also seen in ornamentation, where pre-Islamic figurative motifs are transformed into flora and calligraphy patterns that are in harmony with the principles of Islamic aniconism. Thus, the archipelago's Islamic architecture represents Islam as an inclusive and contextual force that is able to process local traditions into a sustainable new identity.

Fatma Oktafia Ramadani

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

Luthfia Nur Afifah; Anggi Fitri Hasanah

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Textbooks are the heart of the learning process, therefore an in-depth analysis of the suitability, relevance, and pedagogical potential of textbooks is crucial to ensure that learning outcomes can be achieved optimally. This study aims to analyze and describe based on aspects of content, presentation, language, graphics in the Indonesian language textbook for grade II elementary school revised independent curriculum published by Erlangga by Dr.A. Indradi, M.Pd & Rahmah Purwahida, S.Pd., M.Hum. The method used is qualitative descriptive analysis by referring to textbook feasibility guidelines. The results of the analysis show that this textbook is generally suitable for use. The suitability of the material with learning outcomes includes the development of four language skills, namely listening, speaking, reading, and writing, which are presented in an integrated and contextual manner. The presentation of the material is considered effective through the use of simple language, logical flow, and varied assignments. Overall, this textbook is a relevant and supportive learning resource in implementing the independent curriculum at the grade II elementary school level.