Abstract:This study aims to analyze the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency and what factors hinder its implementation. The research method used in this study is…
s a qualitative method with a descriptive approach. Technical data collection is done by observation, interviews and documentation. Technical analysis of data is done by reducing data, presenting data and drawing conclusions. Checking the validity of the data was carried out using data triangulation techniques.The results of the study show that the quality of the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency is generally good where services are provided according to SOPs, carry out procedures, there are no extortion by employees, then civil servants who those given services are also satisfied, as well as the files needed by civil servants too not too long to get, it's just that there are some delays but can still be overcome. This is caused by several things, including the lack of human resources and inadequate infrastructure at the South Kalimantan Provincial Civil Service Agency.From this research, the authors suggest to the Head of the South Kalimantan Provincial Civil Service Agency to apply the rules and always evaluate the performance of personnel administration services carried out by BKD employees.
Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:The purpose of this study is to identify the factors that lead to fraud in a commercial entity. The company that manufactures food, is the subject of this study. You will undoubtedly discover fraud done by connected parties…
ies when carrying out producing operations until sales. The owners and staff of production, sales, and delivery companies were observed, and interviews with them were conducted as major data sources for this study. This study provides evidence of fraud. The company should take early preventative measures to avoid risks (risks that are not anticipated by the company) from emerging. And with it, perhaps, the use of fraud risk management will help the business reduce current fraud. Implementing fraud risk management involves a number of processes, beginning with an analysis of the internal environment of the corporate organization, followed by the identification of the hazards (risks) that frequently occur so that risk identification and risk mapping may be done. The final point is how to control those risks. Overall, Wanda Putra Kencana's risk management has been fairly effective; the company has implemented physical control, monitoring, and enforcement, as well as rewards and penalties.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:The death of Mahsa Amini in relation to the mandatory wearing of the hijab for Iranian women caused quite an uproar in the international community. The research was conducted by utilizing written literature, books, journals,…
als, and past research results that are relevant to the research topic. The results of the research found that there was a violation of human rights from the loss of Mahsa Amini's life due to the actions of local authorities who were too repressive because she was considered not implementing the existing rules in Irat - relating to the obligation of Iranian women to wear the hijab and niqab. On the other hand, this shows that sometimes there is still a conflict of interest between the enforcement of human rights and the enforcement of Islamic law that collides with each other. In this case, a thorough investigation is needed to punish those involved and the government needs to review its law enforcement officers.
Abstract:Indonesia is a country rich in natural resources. Due to Dutch and Japanese occupation, Indonesia suffers from poverty. For that came the ideals of establishing an independent and prosperous country. The founding fathers…
and the framers of constitution formulate the ideals of an independent and prosperous country stated in Chapter XIV on Social Welfare in Articles 33 and 34 that adopt the welfare state ideology. In this concept the government controls the natural resources of mining for social welfare. So, the legal politics of mining law should serve the people's welfare.
Abstract:The Covid-19 pandemic poses future space planning challenges. The current Covid-19 pandemic has greatly impacted everyone around the world covering all fields from health, economy, and food security, to sports, including…
the field of spatial planning. Control of infectious virus outbreaks must be involved in spatial planning. Spatial planning that cares about the level of human health is no longer just struggling with green open space. But there should also be space for physical distancing in public places. The purpose of this study is to analyze the spatial planning of East Java Province during the Covid-19 pandemic in supporting state defense. This paper is written based on the results of qualitative research using phenomenological research design. In this study, the data collection process was carried out using interview, observation, and documentation study methods. The data obtained is then analyzed through four stages, namely data collection, data condensation, data presentation, and drawing conclusions or verification. The results showed that spatial planning during the pandemic was carried out with four aspects, namely analyzing the Covid-19 distribution map in East Java, planning changes in policies and strategies with public health considerations, planning space structures with the addition of emergency infrastructure, and planning space patterns with the allocation of green open space. The obstacles faced in spatial planning are the restriction of working hours and the implementation of WFH for employees, and the lack of community support as an affected object. Both are overcome by implementing digitalization strategies and community participation so that the spatial planning agenda during the Covid-19 pandemic can run well. In addition, the better spatial planning during the pandemic, the better the country's defense because of the non-military threat in this case the Covid-19 virus can be well anticipated.
Abstract:Quality public services according to Triguno (1997:78) are related to attitudes and ways of serving customers satisfactorily, which means serving at any time, quickly, being polite, friendly and helpful, as well as professional…
ssional and capable. There are various public complaints submitted through the mass media as evidence that the implementation of services to the community cannot be carried out optimally, giving rise to a bad image of government officials.This study aims to find out how the quality of service provided by the Semarang City Police SATLANTAS Office to the public when applying for a Driving License (SIM) C is based on the use of theory from Parasuraman et al. (1988) which includes:Physical Evidence (Tengibles), Reliability (Reliability), Responsiveness (Responsivness), Guarantee (Assurance), and Empathy (Empaty). The results of the research that has been carried out indicate that the three dimensions of service quality, namely those related to Physical Evidence (Tengibles), Reliability, Responsiveness, are considered by the community to be not optimal when they are obtaining SIM C at the Semarang City Police SATLANTAS Office. While the other two dimensions, namely Assurance and Empathy, are considered by the community to be optimal. This condition resulted in many violations committed by two-wheeled riders, which reached 75% andaccording to data from the Semarang Traffic Police Traffic Unit in 2020, there were 51,858 motorists who did not carry SIM C when driving on the roads in the city of Semarang.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:Law Number 6 of 2006 The village is obliged to improve the quality of life of the village community in order to optimize the quality of human resources from an early age, the gampong government has village-scale local authority…
thority on the aspect of public health in order to manage government affairs in an effort to ensure the quality of public health from an early age especially for pregnant women in the gampong, efforts need to be made prevention and management of Chronic Energy Deficiency (SEZ). Based on the health profile of Nagan Raya, it shows that the prevalence of pregnant women experiencing CED in 2020 is 5.2%, in 2021 it is 4.6% and from the 2022 Cot Kuta Health Center Report there are 15 pregnant women experiencing CED. From observations, it was found that some Tuha Peut members did not understand the importance of preventing and dealing with SEZs according to Qanuns or village regulations due to the lack of attention from the keuchik and the head of Tuha Peut so that there was no socialization regarding SEZs to pregnant women. The purpose of this study was to analyze the performance of the tuha peut institution according to the Qanun on the prevention and control of KEK in pregnant women through indicators of quality, quantity, time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. time, effectiveness and independence. Research using qualitative methods with a descriptive approach. The results of the study can be concluded thatTuha Peut Instituteis one of the village apparatuses that plays an important role in improving the health of pregnant women. Based on the analysis of indicators known that performanceTuha Peut InstituteThe village of cot kuta is still considered very low. Proposed improvement strategies that can be implemented byTuha Peut Institutecot kuta village in improving the health quality of pregnant women in the village, namely routinely holding management meetingsTuha Peut Institute, expanding cooperation with the company, making strict regulations and sanctions from the local government, and making training forTuha Peut Institute.