Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
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:The development of investment is one indicator of the progress of economic growth in Indonesia, where investments made properly can support the improvement of the welfare of the Indonesian people. The challenge of implementing…
enting investment in Indonesia today, one of which is the implementation of regional autonomy in Indonesia. The investment performance of a region can be reflected in the Capital Output Ratio (COR) and Incremental Output Ratio (ICOR). The development of the availability of investment in an area can be measured from the Capital Output Ratio (COR) which is the ratio between realized investment and the income of a region or GRDP. Meanwhile, the amount of investment capacity of a region in increasing any increase in regional income can be measured from the Incremental Capital Output Ratio (ICOR). If you look at the development of ICOR in Pekanbaru City, it has fluctuated, in 2016 it rose to 15.62 then in 2017 it decreased to 14.27, then in 2018 it became 15.57 and in 2019 it increased to 13.27 and in 2020 it decreased to -17.33 this is influenced by the Covid 19 Pandemic factor which causes all business sectors to slow down, in 2021 with a value of 15.87. From the results of the analysis of the Projection Investment Needs formulation, it is found that the investment needs in the city of Pekanbaru as much as Rp. 129 682.91 billion, it can be seen that the Base sector is in dire need of investment in 2023, which is 65.4%, the Business Fields are Manufacturing, Construction, Wholesale and Retail Trade., Car and motorcycle repair.
Abstract:This study aims to determine the effect of short-term and long-term macroeconomic factors on the financial performance of Islamic banking in Indonesia. The dependent variables in this study are Return on Assets (ROA), Financial…
nancial to Deposit Ratio (FDR) and Operating Costs of Operating Income (BOPO) as proxies of financial performance. While the independent variables are industrial production index (IPI), inflation, BI rate, composite stock price index (CSPI) and exchange rates. The analytical method used is Vector Error Correction Models (VECM). The data used in this study are monthly time series data from January 2010 - December 2015. The results of the study state that in the long term the influence of the Industrial Production Index (IPI), inflation and exchange rates have a negative and significant effect on Return on Assets ( ROA) and Financial to Deposit Ratio (FDR). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a positive and significant impact on Return on Assets (ROA) and Financial to Deposit Ratio (FDR). Industrial Production Index (IPI), inflation and exchange rates have a positive and significant influence on the Operating Cost of Operating Income (BOPO). Meanwhile, the BI rate and the Composite Stock Price Index (JCI) have a negative and significant effect on the Operating Cost of Operating Income (BOPO). The short-term effect of macroeconomic variables on financial performance (ROA, FDR and BOPO) does not show a significant relationship.
Abstract:This research is motivated by the performance problems of Civil Servants, namely performance targets that are not achieved, dishonest behavior, and other events that are not as expected resulting in the low quality of performance…
rformance of Civil Servants (PNS). This research approach is a qualitative research with case study method. The results of this study indicate that basic training planning is made with reference to the RPJMD and the Strategic Plan. The organization is regulated by the mechanism of division of tasks, regulated based on the Decree of the Head relating to the Organizational Structure of the training management program which is generally understood and implemented by BKPSDM. The implementation of education and training at BKPSDM was carried out well, in addition to providing quality training for trainees, the committee also paid great attention to the health of participants. Supervision of basic training is carried out daily by class observers during distance learning, while classical supervision is carried out by the tutor. Barriers in general are due to the large number of participants while the time for CPNS is only one year so that there is extraordinary activity on the part of the organizers and facilitators. In overcoming the obstacles to the shortage of learning media, namely socialization before the implementation of careful preparation from the organizers and assessors of work performance. Submission of information through socialization and letters as well as utilizing the head of the class.
Abstract:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:Evaluasi kinerja pegawai honorer di instansi publik seringkali bergantung pada penilaian linguistik yang subjektif, sehingga memicu bias penilai dan keterbatasan akuntabilitas. Untuk mengatasi masalah tersebut, penelitian…
n ini mengusulkan model hibrida Fuzzy-Weighted Product. Logika Fuzzy diterapkan untuk mentransformasikan istilah linguistik menjadi Triangular Fuzzy Numbers (TFN) dan skor tegas (crisp), sementara metode Weighted Product digunakan untuk mengagregasikan skor tersebut berdasarkan bobot multi-kriteria. Model ini dievaluasi melalui studi kasus yang melibatkan sepuluh pegawai honorer berdasarkan lima kriteria: disiplin, tanggung jawab, kualitas kerja, kerja sama, dan inisiatif. Hasil eksperimen menunjukkan bahwa model hibrida ini berhasil meminimalkan subjektivitas penilai dan menghasilkan perengkingan yang dapat direproduksi secara matematis. Analisis sensitivitas mengonfirmasi stabilitas hasil peringkat akhir, sehingga model Hibrida Fuzzy Weighted Product yang diusulkan ini sangat sesuai untuk digunakan sebagai kerangka kerja utama dalam sistem pendukung keputusan untuk penilaian kinerja di sektor publik.
Performance evaluation of honorary employees in public institutions often relies on subjective linguistic assessments, leading to evaluator bias and limited accountability. To address this, this paper proposes a Hybrid Fuzzy-Weighted Product (Fuzzy-Weighted Product) model. Fuzzy Logic is adopted to transform linguistic terms into Triangular Fuzzy Numbers (TFN) and crisp scores, while the Weighted Product method aggregates these scores based on multi-criteria weights. The model was evaluated using a case study of ten honorary employees across five criteria: discipline, responsibility, work quality, cooperation, and initiative. The experimental results demonstrate that the hybrid model successfully minimizes evaluator subjectivity and delivers mathematically reproducible rankings. A sensitivity analysis confirms the stability of the final rankings, making the proposed Hybrid Fuzzy–Weighted Product model highly suitable as a core framework for decision-support systems in public sector performance appraisal.
Abstract:This study aims to identify the dominant error patterns of students in geometry learning based on Newman's Error Analysis (NEA) and to examine their implications for readiness to understand Non-Euclidean Geometry. The method…
thod employed is a Systematic Literature Review (SLR) of 10 empirical articles published between 2019 and 2026. Data were extracted based on the five stages of NEA — reading, comprehension, transformation, process skill, and encoding — and subsequently analyzed through narrative synthesis, percentage comparison, and descriptive effect size. The results indicate that comprehension errors and encoding errors are the most dominant categories, with the highest percentages of 56.92% and 50%, respectively, followed by transformation errors, which consistently fall within a moderate effect range (20–40%), while reading errors and process skill errors are classified as low. The primary causes of errors include weak understanding of geometric concepts, inability in spatial visualization, limited mathematical language, and lack of procedural precision. The findings contribute as a diagnostic foundation for designing more effective geometry learning, while simultaneously serving as a conceptual bridge toward higher-level geometry
Abstract:This study aims to determine the role of mothers as agents of masculinity enculturation for Nias ethnic boys. This study uses a qualitative method with an ethnographic approach, data collected through participatory observation,…
vation, in-depth interviews, and documentation of Nias ethnic mothers and boys. The results show that the role of mothers as agents of masculinity enculturation in Nias ethnic boys in Tegal Sari Mandala II Village emphasizes the instilling of masculine values through daily care that is appropriate to the context of urban life. Mothers instill the value of courage by accustoming children to dare to speak, appear, and defend the truth, while building strength through emotional control and assertiveness to be able to face pressure, develop resilience through independence, discipline, and adaptability, and teach leadership through responsibility, decision-making, and the application of traditional leadership values such as si'ulu and si'ila. The main challenges faced by mothers include the stubbornness of children, the limited role without a husband figure for single parents, and the negative influence of social media and diverse urban environments. Mothers make various efforts to overcome these obstacles by implementing a firm but loving parenting style, providing motivation when children experience failure, and involving other male family members such as uncles or church members to provide advice. The implementation of traditional Nias ethnic masculinity values is still attempted through oral narratives, the use of digital technology to demonstrate the Fahombo (Stone Jumping) tradition, and the involvement of boys to attend and witness various Nias ethnic traditions in urban areas to maintain their ethnic identity amidst modernity