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Risk Disclosure Level and Its Relationship with Profitability: A Study of Annual Reports of Companies in the Transportation Sector
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 1
(2026)
This study examines the relationship between risk disclosure levels and profitability in transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The transportation industry is characterized by high exposure to operational, financial, regulatory, and market-related risks, which necessitates transparent and comprehensive communication regarding potential threats to business sustainability and long-term performance. Using a quantitative correlational appro...
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Problematisasi Batas Usia Anak 18 Tahun dalam Hukum Indonesia: Antara Kepastian Hukum dan Dinamika Kasus Aktual
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 5
, No 1
(2026)
The establishment of the age limit for children up to 18 years in Indonesian law is a normative instrument that aims to ensure legal certainty and child protection. This provision is adopted in various laws and regulations as a form of the state's commitment to fulfilling children's rights. However, in law enforcement practice, the application of this age limit often causes problems when faced with the dynamics of actual cases that reveal a discrepancy between the normative age and the social, p...
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Pengaruh Permainan Puzzle terhadap Kemampuan Memecahkan Masalah Anak Usia Dini
Raihan Abaidata
; Elva M Sumirat
; Putri Thalib
; Ribby Aulia Salsabila
; Siti Alizah A. Sua
; Riyanti Latama
; Ardia Regita Datunsolang
; Siti Afrianti S. Labedik
; Nur Andini Jois
; Sri Yulita Sa’ban
; Riska Riska
; Nurul Fazrun Dadu
; Nur Hasana J. Monomo
; Siti Nur Afni Kantoli
Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan
Vol 3
, No 1
(2026)
The purpose of this study was to determine how puzzle games affect the problem-solving abilities of early childhood children. This study used quantitative methods and a quasi-experimental design. The study involved children aged 4 to 6 years from various early childhood education institutions (PAUD). Purposive sampling was used to collect samples. Data were collected through pre-tests and post-tests of problem-solving abilities and observations of children's behavior while playing puzzles. Logic...
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Pengaruh Permainan Puzzle terhadap Perkembangan Motorik Halus Anak Usia Dini
Elva M. Sumirat
; Tiara Meilia Lamatiti
; Rasqah Magfiratunnisaa
; Qur'ana M. Yadasang
; Nadiva Adelia Akilie
; Fitra Mulyani Abdullah
; Nurain Yusuf
; Agiska Katili
; Lisnawaty Atuna
; Harmin H Bakum
; Cika Aprilia Kuku
; Dwiva Muzdalifah Daud
; Nabila Sinto
; Jaliha Kadir
Jurnal Pendidikan Anak Usia Dini dan Kewarganegaraan
Vol 3
, No 1
(2026)
This study investigates how puzzle games affect the fine motor development of young children. This study uses a quantitative approach and a quasi-experimental design. The study involved 30 children aged between 4 and 6 years who were divided into two groups: an experimental group and a control group. The experimental group received an intervention in the form of puzzle-playing activities for four weeks, with an interval of two to three times a week. On the other hand, the control group did not r...
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Penilaian Risiko Ergonomi pada Pekerja Pembuatan Kue-Kue Basah terhadap Keluhan Musculosketal Disorders
Jurnal Kesehatan dan Kedokteran
Vol 3
, No 1
(2026)
Musculoskeletal Disorders (MSDs) complaints in muscles, joints, and soft tissues can be caused by poor posture, repetitive movements, and excessive physical load. In the wet cake-making industry, workers often sit or stand for long periods, bend, and perform monotonous hand movements, which increases the risk of MSDs. The impact includes decreased work comfort, productivity, and quality of life. This study aims to assess the ergonomic risk level in wet cake-making workers and identify the relati...
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Peran Kelompok Kerja Guru Pendidikan Agama Islam dalam Pengembangan Kompetensi Profesional Guru Sekolah Dasar
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Vol 2
, No 4
(2025)
The professional competence of Islamic Education (PAI) teachers plays a decisive role in determining the quality of learning at the elementary school level. In practice, many teachers still encounter challenges in mastering subject content, developing systematic teaching materials, applying innovative learning strategies, and integrating educational technology into classroom activities. These conditions indicate the need for structured professional development efforts through collaborative forum...
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Manajemen Risiko Operasional pada Prusahaan Ekspedisi Pengiriman di Kabupaten Brebes
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 3
, No 4
(2025)
The rapid growth of e-commerce has increased the strategic role of freight forwarding and delivery service companies in maintaining the efficiency of supply chains. However, the increasing complexity of delivery processes also raises various operational risks, such as package damage, loss, delivery delays, and distribution errors. This study aims to analyze the implementation of risk management in freight forwarding companies operating in Brebes Regency and to assess the effectiveness of the ris...
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Risk Mapping Usahatani Melon di Brebes : Pendekatan Geo-Spasial terhadap Dampak Perubahan Iklim
Jurnal Kewirausahaan Cerdas dan Digital
Vol 2
, No 6
(2025)
This study analyzes the forms of risk and risk management strategies in melon farming in Brebes as an impact of climate change. A descriptive qualitative approach was applied using a case study through in-depth interviews with a farmer who has more than ten years of experience, supported by secondary data from BPS, BAPPENAS, and related literature. The findings reveal four categories of major risks: market, financial, operational, and socio-environmental. High-level risks include climate variabi...
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The Effect of the AI-Based Intelligent Tutor Sistem (ITS) on the Understanding of Mathematical Concepts in Grade V Students of SD Negeri 2 Badran, Temanggung
Proceeding of the International Conference on Global Education and Learning
Vol 2
, No 2
(2025)
This study aims to analyze the effect of the implementation of the Intelligent Tutoring Sistem (ITS) based on Artificial Intelligence (AI) on improving the understanding of mathematical concepts, especially in fractional and basic geometry materials, in Class V students of SD Negeri 2 Badran, Temanggung Regency. The research method used was a quasiexperimental experiment with a Non-equivalent Control Group Design. The research sample consisted of 48 students who were divided into two groups, nam...
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Masailul Al-Fiqhiyyah Kontemporer dan Implikasinya terhadap Pembentukan Moral Peserta Didik
Moral : Jurnal kajian Pendidikan Islam
Vol 2
, No 4
(2025)
Contemporary developments in science, technology, and socio-cultural dynamics have given rise to various new fiqh issues (masailul al-fiqhiyyah al-mu‘ashirah) that were not explicitly discussed in classical Islamic jurisprudence. These contemporary fiqh issues demand contextual ijtihad that is responsive to current realities while remaining grounded in Islamic legal principles. This study aims to analyze contemporary fiqh issues and examine their implications for the moral formation of students...
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