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:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.
Abstract:This study examined the management of teacher performance improvement in manifesting professional teachers in schools (Madrasah). The researcher conducted this study because of being motivated by the implementation of teacher…
acher performance management that has not been running optimally, especially in MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. The sample in this study was the staff management of the schools, especially the principal, and teacher or educator staff in both schools studied, and the students, both at MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. Then, the research method used in this study was descriptive-holistic aiming at finding out descriptive and holistic explanations as well as examining the assumptions used in more depth based on the findings and interpretations of the data in the research field. The data were collected through documentation techniques, interviews, and direct observation by the researcher. The results showed that the management of teacher performance improvement was able to make teachers professional, when the management of improving teacher performance was carried out based on the principles of scientific management and adjusted to the needs and characteristics of the school. Both schools (Madrasah) have been quite successful in implementing teacher performance management optimally. It could be seen in the efforts of both schools in several aspects examined. The planning aspects of both schools (Madrasah) involved a contextual analysis of all school resources and the school’s goals. The implementation of the aspects, in both schools (Madrasah), involved various performance indicators such as; (1) providing the guidance and distributing teacher self-evaluation tools; (2) carrying out academic supervision; (3) studying and concluding the results of academic supervision; (4) communicating the results of academic supervision to the teachers individually; (5) discussed the follow-up including; (a) conducting a non-formal program covering of handling cases that were individual and casuistic in nature (curative); (b) conducting a formal program, namely handling cases that were general in nature, and carried out by all teachers through training in the form of developing and deepening performance points such as composing a lesson plan. Both schools (Madrasah) showed their uniqueness, especially in the indicators of problem solving and following up. The evaluation aspects of both schools (Madrasah) were quite good at measuring existing education services, as well as measuring the extent to which the school elements have achieved predetermined qualifications. In general, this study concluded that both schools (Madrasah) were quite optimal in implementing teacher performance management by referring to the functional aspects of management; planning, implementation, and evaluation.
Abstract:Increased productivity in SMEs in terms of quality service delivery is crucial for economic growth and development. Most SMEs are bedevilled with destructive workplace deviant behaviour, particularly the incivility of owners/managers…
ners/managers and employees towards customers, which have different consequences for workplace performance parameters such as a decline in sales, low patronage, and by extension, weak gross domestic product contribution. Using the social exchange theory, this cross-sectional study examined the influence of workplace incivility on productivity among 365 owners/managers, supervisors, and employees of SMEs in the liquefied petroleum gas sub-sector in Lagos State. Stratified proportionate sampling was utilized to select the respondents. The outcomes revealed that workplace incivility in the form of rudeness, discourteous disposition, and derogatory remarks predicted productivity in terms of an interaction between customers and employees and the capacity of the service process. Also, our findings accentuated the essence of avoiding direct and indirect costs that are linked with workplace incivility. The study recommended the communal and positive interpersonal relationships between owners/managers, employees, and customers and suggested training on emotional intelligence as a panacea for behavioral responses.
Abstract:This paper aims to analyze the regulatory framework on arrest and detention in Indonesian Criminal Procedure Code under human rights perspective. This study employed doctrinal legal research using statute and conceptual…
approaches. The findings of this research reveal that the principles of law enforcement and human rights, which include the principles of legality, necessity, and proportionality, are essentially general principles that can be used to determine whether state actions that interfere with citizens' rights and freedoms violate or do not violate human rights. The legal provisions concerning arrest and detention did not fit the human rights standpoint particularly in the context of procedure and the length of detention. The proportionality and the necessity principle have not been fully considered as the ethical basis for arresting the perpetrator of a crime. Hence, what is needed is to amend the Criminal Procedure Code considering the adoption of both necessity and proportionality principle in the arrest and detention.
Abstract:This paper aims to analyze the need for the specific criminal procedure for disabled persons in Indonesian criminal justice system. This study employed doctrinal legal research using statute and conceptual approaches. The…
e findings of this research reveal that the criminal justice system is based on the normalcy concept, which holds that everyone is physically and cognitively normal. As a result, the investigation, prosecution, and examination processes in court proceedings are exclusively aimed at and created for regular people. Persons with disabilities have been pushed to the margins and perhaps ignored. Persons with disabilities' rights are frequently infringed, both as perpetrators and as witnesses/victims of criminal activities. The medical method should be abandoned in favor of a social approach for the criminal justice system to be pro-people. What's needed is for law enforcement to do their jobs at each stage of the criminal justice system so that people with disabilities can have a fair trial. In the early phases of the criminal justice process, a profile assessment is required to determine the character, challenges, and requirements of people with disabilities.
Abstract:The study aimed to determine the impact of social media language (also known as net language) on the formal writing skills of Mount Mary College of Education students. This study involved a total of 150 students, 60 of whom…
hom were males and 90 of whom were females, who were studying English language and French at the time of the study. The study employed a phenological research design, and a purposive sample technique was used to choose the thirty (30) participants that took part in it. The responses were mark quiz papers and group tasks, and the results were analysed. The study concluded that when people write individually, social media does have an impact on their formal writing. Students who work in groups, on the other hand, are not affected by this. Another finding of the survey was that respondents employ a wide range of social media lingo, including clipping, abbreviation, alphanumeric homophony, vowel deletion, graphone, and other slang terms, among other things. According to the results of the survey, most people type in social media or internet language when they communicate on social media to make it easier for them to communicate.
Abstract:Penelitian ini bertujuan untuk menganalisis transformasi kompetensi guru Pendidikan Agama Islam (PAI) dalam era Kurikulum Merdeka menuju Kurikulum Berbasis Cinta (KBC). Perubahan paradigma pendidikan menuntut guru tidak…
hanya memiliki kompetensi pedagogik dan profesional, tetapi juga mampu mengintegrasikan nilai-nilai karakter, empati, dan kasih sayang dalam proses pembelajaran. Kurikulum Berbasis Cinta (KBC) hadir sebagai pendekatan yang menekankan dimensi afektif dan humanistik dalam pendidikan, yang diperkenalkan dalam berbagai sosialisasi kebijakan pendidikan keagamaan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis kajian pustaka (library research). Data diperoleh dari buku, jurnal ilmiah, dan dokumen kebijakan yang relevan, kemudian dianalisis menggunakan teknik analisis isi (content analysis). Hasil penelitian menunjukkan bahwa transformasi kompetensi guru PAI mencakup penguatan kompetensi pedagogik berbasis nilai, kompetensi sosial yang empatik, serta kompetensi kepribadian yang berlandaskan akhlak. Selain itu, guru dituntut untuk mampu mengintegrasikan pendekatan Kurikulum Merdeka dengan nilai-nilai KBC guna menciptakan pembelajaran yang bermakna dan berorientasi pada pembentukan karakter peserta didik. Dengan demikian, penerapan Kurikulum Berbasis Cinta menjadi langkah strategis dalam memperkuat peran guru PAI sebagai pendidik yang tidak hanya mentransfer ilmu, tetapi juga membentuk karakter dan kepribadian peserta didik secara holistik.
This study aims to analyze the transformation of Islamic Religious Education (PAI) teachers’ competencies in the era of the Merdeka Curriculum toward the Love-Based Curriculum (Kurikulum Berbasis Cinta/KBC). The shift in the educational paradigm requires teachers not only to possess pedagogical and professional competencies, but also to be capable of integrating character values, empathy, and compassion into the learning process. The Love-Based Curriculum (KBC) emerges as an approach that emphasizes the affective and humanistic dimensions of education, which has been introduced through various socialization programs of religious education policies in Indonesia. This study employs a qualitative approach using a library research method. The data were obtained from books, scientific journals, and relevant policy documents, and were analyzed using content analysis techniques. The findings reveal that the transformation of PAI teachers’ competencies includes the strengthening of value-based pedagogical competence, empathetic social competence, and personality competence grounded in moral values (akhlak). In addition, teachers are required to integrate the Merdeka Curriculum approach with the values of KBC in order to create meaningful learning experiences oriented toward the holistic character development of students. Therefore, the implementation of the Love-Based Curriculum becomes a strategic step in strengthening the role of PAI teachers as educators who not only transfer knowledge, but also shape the character and personality of students holistically.
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:The spread of Islam on Sumatra Island originated in coastal regions before expanding into the hinterlands. Utilizing a historical approach, this study reveals that maritime trade routes served as the gateway for traders…
and missionaries from Arabia, Persia, and Gujarat to engage in commerce and dawah across Sumatra. Islam initially flourished in Barus, Samudera Pasai, and Aceh before eventually expanding into the interior through river networks, intermarriage, and the political influence of the sultanates. The findings of this study indicate that the process of Islamization in Sumatra was not uniform; in coastal areas, Islam tended to be more Cosmopolitan, whereas in the interior, cultural acculturation with local traditions occurred. The success of this expansion marked the starting point of a religious transformation across the Indonesian archipelago