Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:Penelitian ini bertujuan untuk mengetahui penyusunan perencanaan peningkatan mutu Pendidikan islam, pengorganisasian, pelaksanaan program dan bentuk evaluasi dan pengawasan yang dilaksanakan dalam peningkatan mutu pendidikan…
ikan islam di SMA Madinatul Quran Bogor. Jenis penelitian yang digunakan dalam penelitian ini dengan menggunakan metode kualitatif. Pengumpulan data penelitian dilakukan dengan pemanfaatan observasi (participant observation), wawancara (indepth interview), dan pengajian dokumen (dokumen study). Berdasarkan analisis penelitian, ditemukan SMA Madinatul Quran Bogor sebagai berikut: 1) Perencanaan dilakukan melalui pemilihan dan penetapan kegiatan. Bentuk perencanaan meliputi: Pengaturan sumber daya, pengaturan sumber dana, pengembangan kurikulum dan pembinaan personel organisasi sekolah. 2) Pengorganisasian dilaksanakan dengan proses pemerincian seluruh pekerjaan yang harus dilaksanakan setiap personil organisasi sekolah dalam mencapai tujuan organisasi. Dan pengorganisasian guru dalam melaksanakan program pembelajaran. 3) pelaksanaan dilaksanakan melalui pendekatan yang berkaitan dengan peran kepala sekolah, yang tidak lepas dari tugas untuk memotivasi bawahannya sebagai staf organisasi. 4) Pengawasan meliputi beberapa tahapan, yaitu: Evaluasi Pembelajaran, Pengawasan pendahuluan, pengawasan yang dilakukan bersama dengan pelaksanaan kegiatan dan pengawasan umpan balik untuk mengukur hasil hasil dari suatu kegiatan yang telah diselesaikan. Proses pengawasan yang dilakukan antara lain: Penetapan standar kegiatan, penentuan pengukuran kegiatan, pengukuran pelaksanaan kegiatan nyata, membandingkan pelaksanaan kegiatan dengan standar dan pengendalian penyimpangan penyimpangan.
Abstract:This article investigates how perpetual justice is prolonged in James Baldwin’s flash fiction entitled The Bell of Atri. Drawing on theories of moral and ethical principles, this study examines the idea of justice that transcends…
transcends time and its implications in the context of the narrative. There is restorative justice emphasizing on repairing the harm caused by lawlessness and restoring disturbed relationships between perpetrators, victims, and society. Through qualitative approach, this article involves the active participation in the restorative process of apology, reparation, and reconciliation. The Bell of Atri then underscores the importance of moral integrity and fairness in society as it highlights the enduring relevance of ethical principles and the significance of upholding justice across generations. In conclusion, The Bell of Atri emphasizes the importance of the perception of justice in the relationships of fellow beings and the peace within well-being conditions of others.
Abstract:Manajemen proyek adalah sebuah proses terpadu dimana individu-individu dari suatu organisasi dilibatkan untuk memelihara, mengembangkan, mengendalikan, dan menjalankan program dengan efisien, efektif, dan tepat waktu. Ada…
a 3 kegiatan dari fungsi dasar manajemen proyek yaitu perencanaan, pelaksanaan dan pengendalian. Progres pekerjaan dapat mengalami keterlambatan atau sesuai dengan schedule dan juga bisa lebih cepat dari yang sudah direncanakan. Maka diperlukan manajemen proyek yang baik agar tercapai sesuai dengan perencanaan yang telah ditargetkan. Karena proses perencanaan sebuah proyek konstruksi adalah proses yang paling penting dalam suatu kegiatan proyek konstruksi, karena suatu perencanaan harus dapat mengantisipasi situasi proyek yang belum jelas dan penuh ketidakpastian. Oleh karena itu, pada tahapan selanjutnya, masih dibutuhkan penyempurnaan serta tindakan koreksi sesuai dengan perkembangan kondisi proyek. Tujuan utama dari perencanaan konstruksi yaitu untuk memenuhi kriteria spesifikasi proyek yang ditentukan rencana kerja dan spesifikasi yang meliputi mutu, dan waktu ditambah dengan terwujudnya keselamatan kerja. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kualitatif, karena cara yang digunakan dalam pengumpulan data penelitian ini dengan cara melakukan study pustaka, wawancara dan pengamatan langsung di lapangan serta metode ini merupakan metode yang dilakukan untuk mendapatkan landasan teori dalam menganalisa data dan permasalahan melalui sumber- sumber yang di dapat sebagai bahan pertimbangan dalam penulisan jurnal. Lokasi penelitian yang ditinjau adalah Proyek Pembangunan Gedung Pondok Pesantren Mambaul Ulum, yang berlokasi di JL. KH. Ibrohim, Dusun Karang Tengah, Pace, Silo, Kabupaten Jember. Pembangunan Gedung Pondok Pesantren Mambaul Ulum memerlukan anggaran biaya sebesar Rp.2.177.904.301,78 berdasarkan rencana anggaran biaya (RAB) dengan menggunakan analisis harga satuan dan pekerjaan kabaputen jember tahun 2023.
Abstract:This study explores the implementation of project-based learning (PBL) within the framework of the Independent Curriculum (Kurikulum Merdeka) to improve communication skills among fifth-grade students. Employing a qualitative…
ative approach, data was collected through interviews and observations at MI Ma’arif Ketegan-Tanggulangin. Findings of this research indicate that PBL effectively improves students’ communication skills, fostering active engagement, creativity, and collaboration in classroom projects. Teachers play a crucial role in designing and facilitating PBL activities aligned with curriculum themes. The study suggests active student participation, teacher training in PBL implementation, and further research on the long-term effects of PBL on communication skills and academic performance
Abstract:Perkembangan manajemen konstruksi di negara tidak dapat lepas dari perkembangan industri jasa konstruksi. Sedangkan perkembangan jasa konstruksi pembangunan prasarana dan sarana dalam bidang gedung. Metode penelitian yang…
g digunakan adalah penelitian kualitatif, karena cara pengumpulan data penelitian ini adalah cara study pustaka, wawancara dan pengamatan langsung dilapangan serta metode ini merupakan metode yang dilakukan untuk mendapatkan landasan teori dalam menganalisa data dan permasalahan melalui sumber- sumber yang di dapat sebagai bahan pertimbangan dalam penulisan jurnal. Lokasi penelitian yang ditijau adalah proyek pembangunan gedung universitas islam jember.Hasil penelitian ini adalah rencana anggaran biaya (RAB) menyelesaikan pembangunan gedung dan penglolaan keuangan sampai akhir kurang lebih membutuhkan biaya sebesar Rp. 9,842,274,513.79 Dan dari perhitungan bobot pekerjaan diestimasikan pekerjaan pembangunan gedung universitas islam jember.
Abstract:This study investigates how cognitive processes in a flipped classroom setting influence self-regulated learning (SRL). Active student participationand self-directed learning are prioritized in this approach. 13 pertinent…
t papers on flipped classrooms, SRL, and related topics were looked into for theliterature review. The results demonstrated the value of SRL in enhancing students' capacity for autonomous learning and academic success.Collaborative and active learning are further encouraged in the flipped classroom setting. The conclusion for education is that in order to enhancestudent learning outcomes, it is critical to include SRL principles into teaching procedures. Offering students individualized support and unambiguousdirection as they get ready for flipped classroom activities are examples of useful recommendations. Through this research, the function of SRL inflipped classrooms is better understood, and ideas for developing instructional strategies based on SRL principles are gained.
Abstract:Abstract This research explores crucial issues regarding processing systems, marketing strategies, and barriers to coconut sugar and rubber production at PTPN 1 Regional 5 Kebun Kalikempit. The aim of the research is to…
o analyze the efficiency of the processing system, evaluate the marketing strategy implemented, and identify the production obstacles faced. Research methods involve field surveys, production data analysis, and interviews with relevant stakeholders. The results of this research reveal the potential for increased efficiency in processing systems, the need to adapt marketing strategies according to market changes, and production constraints that require sustainable solutions to increase productivity in this sector. This study provides in-depth insights that can be the basis for operational and policy improvements at PTPN 1 Regional 5.
Abstract:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:This study aims to analyze the application of the Hutagogy (Self-Determined Learning) system in basic proficient course training at Pusdiklatcab Jombang, East Java. Hutagogy is a learning approach that gives trainees greater…
ater control and responsibility in organizing and directing their own learning. The research method used is qualitative research with a case study approach. Data were collected through participatory observation, interviews with trainees and instructors, and analysis of training-related documents. The results of this study are expected to provide insight into the effectiveness and benefits of implementing the Hutagogy system in the context of basic proficient course training. A significant 75% strongly agree with the use of diverse media in learning, indicating an understanding of the value of multimedia technologies. Furthermore, 50% strongly agree that students actively participate in course assessments, demonstrating a willingness to evaluate and improve the learning process. Finally, an overwhelming 81.3% support a thorough approach to assessment that includes pre-tests, post-tests, reviews, feedback, and reflections, demonstrating commitment to a holistic evaluation process. And all of the finding explained that hutagogy was applied at Pusdiklatcab Jombang , East Java.