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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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Manajemen Risiko dan Komunikasi Krisis dalam Isu PHK Shell Indonesia Akibat Kebijakan Larangan Impor BBM
Harmoni: Jurnal Ilmu Komunikasi dan Sosial
Vol 3
, No 4
(2025)
This study examines risk management and communication strategies implemented by Shell Indonesia in addressing the issue of layoffs (PHK) triggered by the policy of restricting fuel imports (BBM) in 2024–2025. The main objective of this research is to explain how the company manages risks related to layoffs and analyze the communication strategies used in responding to public perceptions regarding the policy. This study uses a literature review method with a descriptive qualitative approach, wher...
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Efektivitas Keputusan Investasi dan Pendanaan dalam Perspektif Profitability Index Serta Weighted Average Cost of Capital
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 4
(2025)
In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest lit...
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Kode Etik Sebagai Pilar Akuntabilitas dan Kepercayaan Publik pada Profesi Akuntan dan Perpajakan
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 4
(2025)
Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of et...
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Analisis Transaksi Akad Istishna dalam Praktek Jual Beli Online COD (Cash on Delivery)
Jurnal Bisnis, Ekonomi Syariah, dan Pajak
Vol 2
, No 4
(2025)
The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review...
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Tinjauan Yuridis Terhadap Disharmonisasi Norma Antara Peraturan Otoritas Jasa Keuangan dan Peraturan Menteri Keuangan Dalam Validasi Pajak Penghasilan atas Agunan Yang Diambil Alih (AYDA) (Studi Kasus pada BPR RAY)
Jurnal Akta Notaris
Vol 4
, No 2
(2025)
Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 2...
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Evaluasi Kinerja Machine Learning pada Klasifikasi Penyakit Jantung Menggunakan Teknik Penyeimbangan Data
Prosiding Seminar Nasional Ilmu Teknik
Vol 2
, No 2
(2025)
AImbalanced data remains a significant issue in heart disease classification using machine learning, as it tends to cause models to overestimate the majority class while ignoring minority classes with high clinical value. This can lead to a decrease in accuracy and the model's ability to accurately detect disease cases. Therefore, this study aims to assess the effectiveness of oversampling techniques, namely Random Oversampling and Synthetic Minority Oversampling Technique (SMOTE), in improving...
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Aplikasi Mikroorganisme untuk Bioremediasi Tanah Tercemar: Suatu Tinjauan Pustaka
Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian
Vol 2
, No 3
(2025)
Soil contamination by hydrocarbons, pesticides, heavy metals, and complex pollutants is rapidly increasing and degrading essential ecosystem functions. Physical or chemical treatments offer faster results, yet they are often costly, energy-intensive, and risk disrupting soil biological integrity without fully eliminating pollution sources. Microorganism-based bioremediation provides a more sustainable alternative by utilizing microbial metabolism to degrade or immobilize pollutants into less tox...
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The Role of Multimodal Approach in Enhancing Reading Comprehension Skills in Junior High School Students
Jurnal Riset Rumpun Ilmu Bahasa
Vol 4
, No 3
(2025)
This study investigates the effectiveness of a multimodal approach in improving students’ English reading comprehension at SMPN 10 South Tangerang during the 2025/2026 academic year. Involving 42 eighth-grade students, the research aimed to determine whether integrating various modes of learning—such as text, images, audio, and video—could enhance reading comprehension more effectively than traditional text-based instruction. A pre-experimental one-group pre-test and post-test design was used to...
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Pelaksanaan dan Sistem bagi Hasil Pembiayaan Al-Mudharabah pada Bank Muamalat di Rangkasbitung
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 1
(2025)
This study aims to comprehensively examine the implementation and mechanisms for results in Al-Mudharabah financing at Bank Muamalat Rangkasbitung, while also assessing the level of compliance of its implementation with sharia principles. This study applies a qualitative descriptive method with a field study approach involving direct observation, interviews, and review of documents related to Mudharabah financing procedures. The research findings show that Bank Muamalat Rangkasbitung implements...
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