Journal of Management Economic and Financial

The Influence of Customer Experience, Service Quality, and Customer Satisfaction on Parental Choice of Splus Education

Lia Fransisca, Danial Thaib — Tue, 02 Sep 2025 00:00:00 +0000

This study aims to examine the influence of customer experience and service quality on parents' decisions in choosing tutoring institutions, mediated by customer satisfaction at Splus Education in West Jakarta. The research method used is quantitative, with a causal study approach to test the causal relationship between variables. The variables used are customer experience and service quality as independent variables, customer satisfaction as the mediating variable, and parents' decisions as the dependent variable. The measurement scale employed is an interval scale using the Likert scale method. The population consists of parents who registered their children at Splus Education in West Jakarta, with a sample size of 90 respondents. The data analysis technique uses PLS-SEM with the Smart PLS 4.4.4 tool. The results indicate that customer experience has a positive effect on parents' decisions mediated by customer satisfaction. Meanwhile, service quality has a positive and significant effect on parents' decisions mediated by customer satisfaction. Customer experience significantly influences customer satisfaction, service quality significantly influences customer satisfaction, and customer satisfaction significantly influences parents' decisions. However, customer experience does not significantly influence parents' decisions directly.

Improving Vocabulary Skills Through Project-Based Learning With Digital Picture Media for Children With Speech Disorders in Third Grade of Elementary School

Gustina Anggraini, Suparno Suparno — Mon, 15 Sep 2025 00:00:00 +0000

Children with speech disorders experience difficulties in understanding and using vocabulary, which affects their academic performance and social skills. Conventional verbal-based learning approaches are often ineffective, thus requiring strategies that are more visual, concrete, and interactive. This study aims to improve the vocabulary skills of children with speech disorders using digital image media based on Project Based Learning (PjBL). This research employed a Classroom Action Research (CAR) method conducted in three cycles in 3rd Class of YPPSB 3 Elementary School, North Sangatta. The subjects consisted of four students identified as having speech disorders. Data were collected through observation, learning outcome tests (pretest and posttest), and documentation of learning activities. The result of the study shows a significant improvement in students' vocabulary abilities. The average pre-action score of 33.37% increased to 53.75% in cycle I, 67.5% in cycle II, and reached 75% in cycle III. Three out of four students (75%) achieved scores up to 98.75% and categorized as "Developing Very Good" (BSB), while one student was categorized as "Developing Accordingly" (BSH). This improvement covered receptive (listening, understanding) and productive (speaking, retelling) aspects. Digital image media provided concrete visual stimuli, while the PjBL approach encouraged student engagement and collaboration. The combination proved effective in creating an enjoyable, contextual, and inclusive learning experience for children with speech disorders.

Improving Understanding of Science Concepts of Human Motion System Material Using Contextual-Based Animation Media in Slow Leaner Students of Grade VI Elementary School

Subur Riyanto, Suparno Suparno — Mon, 15 Sep 2025 00:00:00 +0000

This research aims to improve the understanding of the concept of Natural Sciences (IPA) on human motion system materials through the use of contextual-based animation media in slow learner students in grade VI of elementary school. The research method used is class action research (PTK) with two cycles, which include the planning, implementation, observation, and reflection stages. The research subjects were a number of class VI slow learner students who had obstacles in understanding abstract concepts in science learning. Contextual-based animation media is designed to relate human movement system material to real situations that are relevant to students' daily lives, thereby facilitating the process of understanding. Data collection instruments include concept comprehension tests, observation sheets, and interviews. The results of the study showed a significant increase in students' concept comprehension scores from pre-cycle to cycle II. The use of contextual-based animation media has been proven to help slow learner students understand the material more deeply, increase learning motivation, and encourage active participation in learning. These findings recommend the use of contextual-based animation media as one of the effective strategies in science learning for slow learner students at the elementary school level.

The Influence Of Environmental Performance And Environmental Costs On Firm Value With Corporate Social Responsibility Disclosure As A Moderating Variable

Serlinha Wilhelmina Sir, I Gusti Ayu Made Asri Dwija Putri — Mon, 15 Sep 2025 00:00:00 +0000

The purpose of this study is to determine the effect of environmental performance and environmental costs on company value with corporate social responsibility disclosure as a moderating variable. The population of companies is manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Research data was obtained from the Indonesia Stock Exchange website and the websites of each company. The analysis method used is Moderating Regression analysis using SPSS 26.0 software. The results of the study indicate that environmental performance has a negative and significant effect on firm value. Environmental costs have a positive and significant effect on firm value. CSRD is able to moderate by weakening the effect of environmental performance on firm value. CSRD is able to moderate by strengthening the effect of environmental costs on firm value.

The Influence of Liquidity, Firm Size, Investment Opportunity Set, and Profitability on Earnings Quality With Firm Value as a Moderating Variable

Siti Nahdiatusa Adah, Yudhi Herliansyah — Mon, 15 Sep 2025 00:00:00 +0000

This study aims to examine and analyze the effect of liquidity, company size, investment opportunity set, and profitability on earnings quality with company value as a moderating variable. The research employs a quantitative approach utilizing panel data from LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 using 117 samples. The data analysis method involves panel data regression analysis and moderated regression analysis processed with Econometric Views 12 (E-Views 12). The results of this study show that liquidity has no significant effect on earnings quality, firm size has no significant effect on earnings quality, investment opportunity set has no significant effect on earnings quality, profitability has a significant effect on earnings quality. In addition, firm value as a moderating variable, moderates all independent variables as a predictor moderator on relationship between the influence of liquidity, firm size, investment opportunity set and profitability on earning quality. These findings provide impetus for LQ45 companies to consider earning's quality in order to increase the balance between earnings and cash flow and reveal earnings in their actual conditions. This research contributes novel insight that firm value can predict the relationship between liquidity, company size, investment opportunity set and profitability on the quality of a company's profits.

The Effect of it Sophistication and User Participation on the Effectiveness of Sipd Usage with Personal Techniques as a Moderating Variable

Kadek Diah Amania Wedhayanti, Ni Putu Sri Harta Mimba — Wed, 17 Sep 2025 00:00:00 +0000

The rapid advancement of digital technology and the increasing demand for transparency and accountability in government administration have necessitated comprehensive digital transformation initiatives across Indonesian local governments, with the Regional Government Information System (SIPD) serving as a critical component of bureaucratic reform efforts aimed at enhancing efficiency, transparency, and public service delivery. This [A1] research [A2] aims to analyze the influence of information technology (IT) sophistication and user participation on the effectiveness of the Local Government Information System (SIPD) usage, with personal techniques as a moderating variable. This research employs a quantitative approach with an empirical methodology, conducted on local government agencies in Indonesia that implement SIPD. Data were collected through questionnaire distribution to SIPD users at the Denpasar City Regional Secretariat and analyzed using Moderated Regression Analysis (MRA) technique with SPSS software. The results showed that: (1) information technology sophistication did not have a significant effect on the effectiveness of SIPD usage; (2) user participation had a positive and significant effect on SIPD effectiveness; (3) the influence of IT sophistication on SIPD effectiveness was not significant, even when moderated by personal techniques; and (4) personal techniques significantly moderated the relationship between user participation and SIPD effectiveness despite negative coefficients. This research confirms that the success of SIPD usage is more influenced by user involvement and the moderating factor of personal techniques, while technology sophistication alone does not have a significant influence.

Physical Education Learning Accommodation for Students with Special Needs at the Elementary School Level in Rantau Pulung District

Suratno Suratno — Mon, 15 Sep 2025 00:00:00 +0000

This research aims to analyse the learning accommodations in physical education (PE) implemented for students, particularly those with special needs, at the elementary school level in Rantau Pulung District. Learning accommodations are essential approaches designed to meet the educational needs of individuals with differences and limitations, enabling them to And then there' participate in PE activities. The accommodations applied, such as modifications to equipment and teaching methods, create a more inclusive and supportive environment for all students. Teachers trained in learning accommodations have a significantly greater impact on student success. Educators who have participated in inclusive education training are better equipped to identify student needs and adapt their teaching methods accordingly. Following the implementation of appropriate accommodations, 80% of students demonstrated increased participation in PE activities, while 75% of teachers reported feeling more confident in teaching PE after attending training on accommodations for students with special needs. The methodology employed in this study is qualitative descriptive, using a case study approach that involves interviews and analysis of relevant documents. The findings reveal various forms of accommodations applied by educators, including material modifications, adjustments in teaching strategies, and the use of assistive tools that facilitate the participation of students with special needs in PE lessons. Furthermore, the involvement and support of parents and the surrounding community play a crucial role in the success of these accommodations. This research is expected to contribute to the development of inclusive education and enhance the quality of education for students with special needs in Rantau Pulung District.