Multidisciplinary Journal of Education , Economic and Culture

Analisis Bahan Ajar IPAS pada Kurikulum Merdeka Kelas V SD di Kecamatan Kebonagung Demak

Ika Hardiyan Aksari, Fina Fakhriyah, Khamdun Khamdun — Tue, 30 Sep 2025 00:00:00 +0000

The purpose of this study was to identify the strengths and weaknesses of the fifth grade IPAS teaching materials used in elementary schools based on the independent curriculum in more detail, so as to provide more specific recommendations for improvement. The aspects in analyzing this teaching material are content feasibility, language feasibility, presentation feasibility, and graphical feasibility. The flow of this research was carried out with the following steps. First, researchers formulated research problems related to the feasibility of teaching materials. Then, a checklist sheet was prepared as a data collection instrument. After that, researchers analyzed the teaching materials in depth using the checklist sheet. The data obtained were then analyzed qualitatively. The results of this study show that the two teaching materials each have their advantages and disadvantages. The aspects that met all the indicators of the two teaching materials were related to language feasibility.

Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan

Elsa Nursanti, M. Rasuli, Yesi Herawati — Tue, 30 Sep 2025 00:00:00 +0000

The purpose of this study is to examine the influence of company size, shareholder presure, leverage and independent commissioner on sustainability disclosure. Non-cyclical comsumers companies listen on the IDX in 2021-2023 constitute the population in this study. The sample in this study consists 0f 31 companies studied ove three years, resullting in a total sampe zise of 93. The sample in this study was selected using purposive sampling.the data analysis metode used multiple linear regression analysis with SPSS software version 25. The result of this study indicate that the company size influences sustainability disclosure, shareholder presure does not influences sustainability disclosure, leverage influences sustainability disclosure and independent commissioner dost not result sustainability disclosure

Pengaruh Harga dan Electronic Word Of Mouth (E-WOM) terhadap Keputusan Pembelian di Ragam Garden’s di Kabupaten Bogor

Chiko Ryanda, Dede Solihin — Tue, 30 Sep 2025 00:00:00 +0000

This study aims to determine the effect of price and electronic word of mouth on purchasing decisions at Ragam Garden's, Bogor Regency. The quantitative research method uses regression analysis techniques. The results of this study indicate that price has a positive and significant effect on purchasing decisions, Electronic word of mouth has a positive and significant effect on purchasing decisions. Simultaneously, there is a positive and significant effect of price and electronic word of mouth on purchasing decisions.

Optimalisasi Implementasi SIPD Melalui Klinik Akuntansi dan Dampaknya Terhadap Kualitas Laporan Keuangan Daerah: Pendekatan Kualitatif Di Kabupaten Tojo Una-Una

Nasrun Naida — Tue, 30 Sep 2025 00:00:00 +0000

This study aims to identify the main obstacles in the implementation of the Regional Government Information System (SIPD) in the Accounting and Reporting (Aklap) module and analyze its impact on the quality of the Regional Government Financial Report (LKPD). A qualitative approach with a case study design was used, located in Tojo Una-Una Regency. Data were collected through in-depth interviews, participant observation, and documentation studies, and analyzed using the Miles and Huberman interactive model. The results show that the implementation of SIPD still faces obstacles, particularly limited technical competence of human resources, system disruptions, and a lack of ICT infrastructure. The Accounting Clinic plays a strategic role in bridging technical and conceptual gaps through consultation and training, which contributes to improving the quality of the LKPD, as reflected in the BPK's WTP opinion for 13 consecutive years. This study confirms that the Accounting Clinic is an effective institutional innovation in strengthening technical capacity and regional financial accountability. Sustainable institutionalization of the Accounting Clinic is needed through budget strengthening, human resource capacity building, and the development of contextual needs-based training.

Leadership Style Impact toward Employee Performance at ABC Hotel

Tue, 30 Sep 2025 00:00:00 +0000

This study investigates the impact of leadership style on employee performance at ABC Hotel. A total of 152 employees participated as respondents, selected through a saturated sampling method. Data were collected using structured questionnaires with 26 statement items measured on a five-point Likert scale. Statistical analyses, including simple linear regression, t-tests, and the coefficient of determination, were conducted using SPSS software. The findings reveal that leadership style exerts a positive and significant influence on employee performance, explaining 81.4% of performance variance, while the remaining 18.6% is attributable to other factors not examined in this study. These results emphasize the strategic role of leadership in enhancing organizational performance in the hospitality sector.