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Pengaruh Biaya Produksi Dan Biaya Pemasaran Terhadap Laba Bersih Perusahaan (PT Unilever Indonesia Tbk Yang Terdaftar Pada BEI Periode 2014– 2023) Tiara Aprillia
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2890

Abstract

This research aims to determine the effect of production costs and marketing costs on the net profit of the company PT Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange (BEI) for the 2014-2023 period. The method used in this research is descriptive method. The data collection technique is carried out through secondary data, namely data obtained indirectly, data taken in the form of published data through the official website of the Indonesian Stock Exchange and the PT Unilever Indonesia website. The analytical methods used in this research are descriptive analysis, regression analysis with normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression test and hypothesis testing using the t test, f test and analysis of the coefficient of determination.Based on the results of research conducted, it shows that simultaneously, the variables of production costs and marketing costs have a significant effect on the net profit price. Partial test results show that the production cost variable has a significant effect on net profit, but partial test results for the marketing cost variable show that this variable does not have a significant effect on the net profit of the company PT Unilever Indonesia Tbk for the 2014-2023 period.
Teachers' Voices on the use of ICT tools in teaching English at Senior High School Raden Roro Priscylla Dwi Cahyani; Tiara Aprillia; Wulandari; Sufy Rizky; Disti Apriani; Erwin Pohan
EDUJ : English Education Journal Vol. 3 No. 1 (2025): June 2025
Publisher : CV. Kalimasada Group Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/eduj.v3i1.1484

Abstract

This study examines teachers' experiences in utilizing Information and Communication Technology (ICT) tools for English language teaching at the senior high school level. In the digital era, ICT integration has become essential to enhance teaching effectiveness, foster student engagement, and support autonomous learning. Through a qualitative approach, interviews were conducted with two English teachers from SMA Negeri 2 Tanjungpinang to explore the benefits and challenges of ICT implementation. The findings highlight that ICT tools, including PowerPoint, Learning Management Systems (LMS), and collaborative platforms, significantly improve the teaching-learning process. These tools facilitate engaging multimedia-based instruction, effective assessment methods, and interactive learning environments. Applications like Elsa Speak also enhance students' speaking and pronunciation skills. Despite these advantages, several challenges were identified, such as limited technological infrastructure, insufficient teacher training, and inflexible features of certain platforms. For example, some quiz systems do not accept alternative answers, leading to inefficiencies. This study emphasizes the need for infrastructure improvements, continuous professional development for teachers, and the development of more adaptive ICT tools. These efforts are crucial to overcoming existing barriers and optimizing ICT integration in education. The findings provide valuable insights for policymakers, curriculum developers, and educators to enhance the quality of English language teaching and ensure equitable access to technology in learning.