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: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:Perkembangan teknologi digital memberikan pengaruh besar terhadap proses pembelajaran, termasuk dalam Pendidikan Agama Islam (PAI). Media sosial yang awalnya digunakan sebagai sarana komunikasi dan hiburan kini berkembang…
g menjadi sumber belajar yang interaktif, fleksibel, dan mudah diakses oleh peserta didik. Penelitian ini bertujuan untuk menganalisis optimalisasi penggunaan media sosial sebagai sumber belajar Pendidikan Agama Islam di era digital serta mendeskripsikan manfaat dan tantangan penggunaannya dalam proses pembelajaran. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis studi literatur melalui pengkajian berbagai jurnal, artikel ilmiah, dan sumber referensi yang relevan. Hasil penelitian menunjukkan bahwa platform seperti YouTube, Instagram, dan TikTok mampu meningkatkan minat belajar, mempermudah akses materi keagamaan, serta mendukung pembelajaran PAI yang lebih inovatif dan komunikatif. Namun, penggunaannya juga menghadapi beberapa tantangan, seperti penyebaran informasi yang tidak valid, rendahnya literasi digital, dan potensi distraksi dalam belajar. Oleh karena itu, diperlukan pendampingan dan pengawasan agar penggunaan media sosial dapat mendukung pembelajaran PAI secara efektif dan bertanggung jawab di era digital.
The development of digital technology has a significant impact on the learning process, including in Islamic Religious Education (PAI). Social media, which was initially used as a means of communication and entertainment, has now developed into an interactive, flexible, and easily accessible learning resource for students. This study aims to analyze the optimization of social media use as a learning resource for Islamic Religious Education in the digital era and to describe the benefits and challenges of its use in the learning process. The research method used is a qualitative approach with a literature study type through the review of various journals, scientific articles, and relevant reference sources. The results of the study indicate that platforms such as YouTube, Instagram, and TikTok are able to increase learning interest, facilitate access to religious materials, and support more innovative and communicative PAI learning. However, its use also faces several challenges, such as the spread of invalid information, low digital literacy, and potential distractions in learning. Therefore, guidance and supervision are needed so that the use of social media can effectively and responsibly support Islamic Education learning in the digital era.
Abstract:This study aims to analyze the Fresh Fruit Bunch Boiling Process at the Sterlizer Station in Palm Oil Processing at PT. Sumber Bumi Sawit Jadi Jaya. In writing this report, data collection is very important. The data collection…
lection methods used by the author are as follows: Documents or References Data collection through written and electronic documents from PT. Sumber Bumi Sawit Jadi Jaya. Field Observation. The method is carried out by direct observation in the company environment. Literature Review. In addition to field observations, data is also taken from several literatures related to this report. The location of the field work practice was held at PT Sumber Bumi Sawit Jadi Jaya which is located on Jalan Besar Mandoge-Kisaran. And the field work practice lasted for 1 month. Starting from September 1st – October 1st, 2023. The conclusions obtained from the results of the practical work are as follows: PT. Sumber Bumi Sawit Jadi Jaya is a factory that processes fresh oil palm fruit bunches into CPO and palm kernel. The processing capacity at PT. Sumber Bumi Sawit Jadi Jaya is 30 Tons of FFB / Hour The organizational structure at PT. Sumber Bumi Sawit Jadi Jaya is a functional organizational structure. The results of processing the percentage of cardiovascular load obtained that all boiler workers needed repairs, and the workload category of the four workers was influenced by age factors
Abstract:This study aims to examine the utilization of traditional games as educational play tools (EPT) in early childhood learning. The rapid development of technology has reduced children's interest in traditional games, making…
g it necessary to preserve and utilize them as learning media. This research employs a descriptive qualitative approach with data collection techniques including interviews and observations. The results show that traditional games have significant potential in developing children's cognitive, motor, social-emotional, and character values. Furthermore, the integration of local wisdom into educational play tools can foster children's cultural awareness and identity from an early age. However, several challenges remain, such as limited references, teacher competence, and the influence of modern culture. Therefore, collaboration among various stakeholders is needed to optimally develop and implement local wisdom-based educational play tools
Abstract:This study aims to determine the perceptions and reasons or factors underlying community preferences in choosing fracture treatment in Laucimba Village, Kabanjahe District. The study was conducted in Laucimba Village using…
ng a qualitative descriptive method, with data collection techniques including observation, in-depth interviews, and documentation. The results of the study indicate that traditional medicine has a more dominant positive perception compared to modern medicine, traditional medicine is considered more affordable in terms of cost, comfort, and a relatively faster healing process. Meanwhile, modern medicine is perceived as a more certain and safe treatment because it is supported by medical examinations and professional health workers, but some people consider this treatment expensive and high risk because it requires surgery. Community preferences are generally influenced by factors such as cost, distance and accessibility, personal experience, and the influence of family and social environment. Community decision-making in choosing fracture treatment is a rational action that is adjusted to conditions, needs, and beliefs
Abstract:Penelitian ini bertujuan untuk menentukan smartphone yang paling banyak digunakan oleh mahasiswa Universitas Royal dengan menggunakan metode Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). Metode…
TOPSIS dipilih karena mampu memberikan hasil yang objektif dengan mempertimbangkan beberapa kriteria yang saling memengaruhi. Lima kriteria utama dalam penelitian ini meliputi harga, kualitas kamera, kapasitas baterai, kapasitas RAM, dan desain. Data diperoleh melalui penyebaran kuesioner kepada mahasiswa Universitas Royal yang dipilih secara acak, dengan tujuan untuk mengetahui preferensi dan persepsi mereka terhadap berbagai merek smartphone yang umum digunakan. Tahapan analisis melibatkan normalisasi matriks keputusan, pembobotan kriteria, penentuan solusi ideal positif dan negatif, perhitungan jarak terhadap solusi ideal, serta penentuan nilai preferensi. Berdasarkan hasil analisis, smartphone merek Samsung (A3) memperoleh nilai preferensi tertinggi dibandingkan alternatif lainnya, sehingga dinyatakan sebagai smartphone yang paling banyak digunakan oleh mahasiswa Universitas Royal. Temuan ini menunjukkan bahwa metode TOPSIS efektif digunakan dalam mengidentifikasi pilihan terbaik berdasarkan kriteria yang relevan. Penelitian ini diharapkan dapat menjadi referensi bagi pihak kampus, pengembang teknologi, maupun peneliti lain dalam memahami tren penggunaan perangkat teknologi di lingkungan pendidikan tinggi