Journal of Accounting Research, Utility Finance and Digital Assets

LEARNER-CENTERED PEDAGOGIES: TRANSFORMING EDUCATION FOR THE 21ST CENTURY

Aadil Hussain Mir — 2025-03-18

Learner-centered pedagogy (LCP) is an innovative and transformative approach that shifts the traditional education model from teacher-driven instruction to a student-focused learning environment. This pedagogy emphasizes active engagement, collaboration, and personalized learning, encouraging students to take ownership of their education. Rooted in constructivist, experiential, and humanistic learning theories, LCP fosters critical thinking, problem-solving, and lifelong learning skills essential for the 21st century. Despite its numerous benefits, such as improved academic performance, increased motivation, and deeper knowledge retention, LCP faces significant challenges, including teacher resistance, assessment difficulties, and resource constraints. This paper explores the principles, strategies, benefits, and challenges of LCP, supported by theoretical frameworks and empirical evidence. Additionally, it examines successful case studies from different educational settings and discusses the future of learner-centered approaches, including the integration of technology, AI-driven personalized learning, and policy reforms. By embracing LCP, educators and policymakers can create more inclusive, adaptive, and effective educational systems that prepare students for the complexities of modern society.

Mixed Methods Research: Application, Advantages and Challenges

Josephine Oranga — 2025-03-09

The mixed methods approach is a research methodology that combines qualitative and quantitative research methods in a single study to provide a more comprehensive understanding of the phenomena under study. This systematic review, thus, explores the applications, advantages and challenges associated with the utilization of the mixed methods approach through a synthesis of studies published between 2006 and 2023. Hence, the advantages of the mixed methods approach as discussed in this analysis include: comprehensive understanding of the research problem, validation of data through triangulation, flexibility and adaptability during the research process, yields rich and contextualized data, provides both depth and breadth to the study and enhances interpretation of findings. On the other hand, some of the challenges are: the need for additional financial resources and time, the need to possess expertise in both qualitative and quantitative approaches, the challenge of integrating qualitative and quantitative data and the challenge of interpreting the findings. This review, thus, concludes that the integration of both qualitative and quantitative approaches is powerful and enables researchers to tap into the strengths of both approaches (qualitative and quantitative), thereby providing a fuller, more nuanced understanding of the phenomena under study.

FEASIBILITY ANALYSIS OF A NEW INDEPENDENT FURNITURE BUSINESS IN SYAMTALIRA BAYU DISTRICT, NORTH ACEH REGENCY

Zuhra — 2025-03-20

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving economic growth, including in the home furnishings industry. This study aims to analyze the feasibility of the Mandiri Baru Perabot business in Syamtalira Bayu District, North Aceh Regency, by considering market, technical, management, and financial aspects. The research method used is a quantitative approach with analysis of Payback Period (PP), Net Present Value (NPV), Net Benefit Cost Ratio (Net B/C), and Internal Rate of Return (IRR). The results of the study indicate that this business is feasible to be developed, with an NPV value of IDR 573,314,955, Net B/C of 2.54, IRR of 67.95%, and PP for 2 years 6 months 11 days. The main factors supporting the feasibility of this business include increasing market demand, operational efficiency, and maintained product quality. Thus, the Mandiri Baru Perabot business has good prospects for development in the future.

THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS: CASE STUDY ON MANUFACTURING COMPANIES SUB PROPERTY AND REAL ESTATE SUB-SECTOR IN BEI

Zaufani Putri Khairun — 2025-03-20

This study aims to examine the effect of liquidity, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The data that has been collected is processed using eviews. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this study is panel data regression analysis. The research results found that, liquidity and leverage have no effect on tax aggressiveness, and profitability has a negative effect on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses panel data to test manufacturing companies in the property and real estate sub-sector. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the situation of financial management in companies, but can also be a basis for further refining and developing existing theories.

SOCIAL MOVEMENTS AND POLICY CHANGE: UNDERSTANDING THE INTERPLAY BETWEEN ACTIVISM AND LEGISLATION

Zahoor Ahmad Ahanger — 2025-03-09

Social movements have long played a pivotal role in advocating for social, political, and economic change, often serving as a catalyst for policy reform. This paper examines the relationship between activism and legislation, focusing on the processes through which social movements influence policy change. By exploring key theoretical frameworks, such as Resource Mobilization Theory, Political Process Theory, and Framing Theory, the paper highlights how social movements mobilize resources, create political pressure, and shape public discourse to achieve legislative outcomes. Case studies, including the Civil Rights Movement, feminist movements, LGBTQ+ rights activism, and climate change advocacy, illustrate the practical implications of these theories. This study discusses the factors that impact the success of movements, including media influence, political environment, and leadership. Through a comprehensive analysis, this paper provides valuable insights into the complex interplay between social movements and legislative change, contributing to a deeper understanding of the role of activism in shaping public policy.