Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:Rapidly development technology Internet Which No accompanied with education in its use causes internet addiction and tends to using the internet for useless things even negative. Because That writer do PKM with title " INTRODUCING…
NTRODUCING THE INTERNET TO STUDENTS OF SMK TRISULA DOLOK SANGGUL ". Community service to SMK Trisula Dolok Sanggul (PKM) aims to Educating students in the use of the internet, especially students of Trisula Dolok Sanggul Vocational School . The conclusions that can be drawn from the Community Service activities at Trisula Dolok Sanggul Vocational School are: 1. The students who attended the counseling responded warmly and expressed deep appreciation. in relation to the activity, 2. When delivering the material, participants understand how to sort the information provided. internet bars, maintaining internet security, one of which is from phishing crimes and tips for staying productive in working or studying, 3. Participants can answer the questions given well and respond positively is a sign that the extension material has been delivered, 4. Male and female students participating in PKM receive knowledge knowledge new and get certificate participation that is given by organizer activity.
Abstract:As the modern era progresses, Indonesia is one of the countries with a majority of its population actively using the internet. However, it's important to note that 10% of Indonesians don't yet understand how to use it. Many…
any areas in Indonesia still experience delays in the adoption of technology, such as the Marangkayu sub-district in Kutai Kartanegara Regency, North Sumatra Province. Therefore, through community service activities, The author wishes to provide training on technology in the modern era, particularly in Badiri District, Central Tapanuli Regency. Because we believe that many people still don't understand digital technology, for example, how to operate a computer. Here, the author wants to share knowledge and information about digital technology, especially for students at SMAN N 1 Badiri, Tapanuli Regency. In this training, the author targets five meetings with material that will be presented, starting from computer operation, providing material on the use of Microsoft Word, Microsoft Excel, and Microsoft Office applications. Power Point. With training It is hoped that students will be able to understand how to operate computers, especially how to operate applications.
Abstract:Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows…
ows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "SMA HKBP" and three people from the "SMA HKBP" located in, Dolok Sanggul. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The targets of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Entrepreneurship Module, Basic Financial Accounting Module, and Use of Technology, Information and Communication Module. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner .
Abstract:Keputusan pembelian fesyen berkelanjutan dipengaruhi oleh pemasaran limbah tekstil yang ramah lingkungan. Instrumen utama untuk pengumpulan informasi adalah jajak pendapat skala Likert. Jumlah responden dalam penelitian…
ini adalah 30 responden yang merupakan klien yang pernah membeli barang desain pendukung. Teknik pemeriksaan yang digunakan adalah kuantitatif dan strategi kajian informasi penting. Penelitian asosiatif yang fokus penelitiannya adalah hubungan atau pengaruh sebab akibat, khususnya hubungan atau pengaruh variabel bebas terhadap variabel terikat, merupakan klasifikasi lain dari jenis penelitian ini. Berdasarkan hasil pengujian diketahui nilai r tabel adalah 0,439 dimana nilai Cronbach alpha dari Green Promoting adalah 0,747 dan nilai Cronbach alpha dari Procurement Choice adalah 0,746 yang lebih penting dari 0,06. Nilai t tabel sebesar 2,048, nilai signifikansi (0,000) berada dibawah (kurang dari 0,05), dan nilai t hitung Green Marketing (X) sebesar 5,020. Nilai t-nya berasal dari n-2 (30-2): 28. Jadi hitung, tabelnya adalah 5.020, 2.048. Variabel independen green marketing mempunyai koefisien determinasi sebesar 47,4% terhadap variabel dependen keputusan pembelian. Sisanya sebesar 52,6% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Dimensi Green Product memberikan pengaruh sebesar -3,6% terhadap keputusan pembelian, dimensi Green Price memberikan pengaruh sebesar 7,5 persen, dimensi Green Place memberikan pengaruh sebesar 15,4%, dan dimensi Green Promotion memberikan pengaruh sebesar 28,1%. Hasil penelitian menunjukkan bahwa Green Showcase Material Waste mempunyai dampak positif dan hubungan tingkat sedang dengan pilihan pembelian pada gaya ekonomis. Dengan memperhatikan dimensi green product, green price, green place, dan green Promotion yang bertujuan untuk proses pengembangan yang baik dan memberikan nilai positif kedepannya, maka perusahaan perlu melakukan perbaikan dan perhatian terhadap produk olahan dari bahan limbah tekstil yang memiliki dampak yang lebih besar terhadap lingkungan dan digunakan sebagai fesyen berkelanjutan.
Abstract:This research investigated the correlation of excessive assignments on the mental health of fifth-year English language students at State Islamic Religious Institution in Central Kalimantan. The research hypothesized a strong…
trong positive correlation between perceived assignment load and mental health problems. The method of this research used quantitative approach using a questionnaire. The Data was collected from 20 participants. The researchers, analyzed the data using pearson's correlation coefficient JASP to examine the relationship between excessive assignment and mental health condition. Based on the findings, the result showed a significant positive correlation (r = 0.900, p <.001) between excessive assignment and mental health condition, indicating that 81.0% of the variance in students' mental health could be attributed to their perceived workload. Educational institutions should take proactive steps to manage student workloads and provide mental health support services, such as counseling, time management training, and flexible deadlines. Promoting a balanced approach to academic assessment that prioritizes both academic excellence and student well-being is crucial for fostering the success and well-being of English language students. This research limited due to the small sample size and focus on a specific student population. Future research with larger and more diverse samples is needed to further explore the complex relationship between academic demands and student mental health. The findings highlight the urgent need for universities and educators to prioritize student mental health alongside academic achievement. Implementing practical strategies to manage workloads and provide mental health support can promote a more holistic and student-centered educational environment.
Abstract:This study aims to compare four types of authentic assessment in an educational context: project assessment, portfolio assessment, written assessment, and performance assessment. The research method used is library research.…
rch. The research findings show that authentic assessment is effective in promoting deep concept understanding and application of knowledge in real situations. Project assessment provides students with opportunities to integrate skills and knowledge in tasks relevant to the real world. Portfolio assessment allows students to reflect on their development holistically through a collection of work. Simulation assessments give students the experience of applying knowledge in a structured context. Case study assessments develop critical thinking skills in complex situations. In conclusion, educators need to consider learning objectives and student characteristics in choosing the appropriate type of authentic assessment. This research provides practical guidance for educators in designing effective assessments that motivate students. The results of this study encourage further discussion and research on the development of authentic assessment methods in education.
Abstract:This study sought to identify the role of social media platforms in tourism marketing and promotion. It was also to evaluate the extent to which social media platforms used to the purpose of tourism promotion in Libya, evaluate…
valuate they're contributing to promoting tourism sites in Libya, and to evaluate their extent to which they succeeded in promoting tourism sites in Libya. The convenience sampling method was used in this study where the data was obtained from 120 respondents by using a questionnaire. The study concludes that social media platforms play a very sensitive and important role in the effectiveness of tourism marketing and promotion among all users of these media. Additionally, social media platforms have the ability to provide users with accurate and confident information about their destinations which helped them to make accurate decisions about their destinations and tourism sites that they thinking to travel to or visit. Moreover, the users of these platforms mentioned that since these platforms were available to the end-users it was characterized with their ease of use and provide the users of the ability to share and post their experiences and perspectives regarding the sites they visited. This will facilitate the opportunity for tourism destinations to share, marketing, and promoting their contents with their customers effectively and efficiently.
Abstract:Whistleblower protection in the context of the environmental and Natural Resources sector is a key element in efforts to prevent corruption and sustainable management. This sector has a direct impact on human lives and societal…
ocietal well-being, and therefore, maintaining its integrity is essential. This research outlines the importance of whistleblower protection in the environmental and natural resources sectors. The method used in this research is normative with a doctrinal approach. Protection of whistleblowers has an important role in maintaining transparency and accountability in the environmental and natural resources sectors. Through the protection provided to whistleblowers, corrupt practices can be exposed and accountability can be realized. However, challenges and limitations still exist, and concerted efforts are needed to improve the implementation and effectiveness of these laws. With continued efforts, whistleblower protection laws can become a powerful tool in promoting transparency and accountability in the environmental and natural resources sectors.