Abstract:Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral…
avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract:Field study activities are an important part of experiential learning in teacher education. This study aims to examine the impact of field study activities on teaching module development and teacher competence. The research…
rch employed a qualitative descriptive approach involving graduate students and teachers participating in field study programs. Data were collected through observation, interviews, and document analysis of teaching modules. The findings indicate that field study activities positively influence the development of contextual teaching modules and enhance teachers’ pedagogical, professional, and social competences. The study concludes that field study activities support continuous professional development and improve instructional practices. These findings provide practical implications for teacher education programs.
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This research aims to explain the structural relations between al-idhāfah, al-naʿt, and al-tawkīd in Arabic syntax and to delineate how their interaction influences meaning formation and functional distribution within the…
the nominal phrase. This study is conducted because previous research has tended to discuss these three elements separately, resulting in a lack of an integrated analytical model that describes the hierarchical and semantic relationships between them. The study employs a qualitative-descriptive approach, analyzing data drawn from classical nahwu texts, modern Arabic corpora, and relevant contemporary research. Data were classified based on the patterns of element occurrence and analyzed through structural syntactic analysis methods to identify their functions, positions, and i‘rāb (inflectional) implications. The results indicate that idhāfah serves as a marker of possessive relations and semantic restriction, naʿt functions to provide descriptive modification that clarifies the referent, and tawkīd reinforces the reference both structurally and semantically. These three form dependency patterns that influence each other when present within a single phrasal construction. The novelty of this research lies in the formulation of an integrative relational model that combines syntactic functions, hierarchical structures, and semantic implications into a single operational analytical framework. This model provides a more comprehensive understanding compared to previous fragmentary studies. These findings have important implications for the teaching of nahwu, the analysis of modern Arabic discourse, and the development of computational linguistic applications that require more accurate mapping of nominal structures.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:This study aims to describe the implementation of reading literacy strategies in Indonesian learning and identify supporting and inhibiting factors for its application in grade X students of SMA Negeri 13 Jeneponto Regency.…
cy. The research uses a qualitative approach with a descriptive type of research. The research subjects consisted of class X Indonesian teachers and class X students who were selected purposively. Data were collected through observation techniques, semi-structured interviews, and documentation, then analyzed using the Miles, Huberman, and Saldana interactive analysis model which included data reduction, data presentation, and conclusion drawn. The validity of the data was tested through triangulation of sources and techniques. The results of the study showed that the reading literacy strategy was implemented through reading activities 15 minutes before learning, the use of diverse and contextual texts, discussions on reading comprehension, and reflective assignments. The implementation of this strategy encourages increased student participation, the ability to understand the content of reading, and a positive attitude towards reading activities. Supporting factors for the implementation of the reading literacy strategy include teacher commitment, support for school literacy programs, and the availability of reading materials, while inhibiting factors include the low interest in reading of some students, limited learning time, and the influence of gadget use that has not been optimally controlled. This study concludes that reading literacy strategies have an important role in supporting Indonesian learning and need to be implemented sustainably with the support of various parties.
Abstract:Overtime has become a strong feature of modern work culture, especially in high-pressure sectors in Asia, such as manufacturing, logistics, and services. Although many studies have proven the link between long working hours…
urs and the deterioration of employee welfare, the mechanisms explaining how overtime causes an imbalance between work and personal life (Work-life Balance) have not yet been fully explored and pieced together. This narrative literature review aims to synthesize findings from key and recent studies published between 2000 and 2025. The goal is to form a conceptual framework of understanding how overtime can trigger burnout (emotional, mental, and physical exhaustion) and ultimately disrupt WLB. Based on four main theoretical foundations, namely Job Demands–Resources (JD-R), Conservation of Resources (COR), Effort Recovery Model, and Work–Home Resources Model, this review identifies three main pathway mechanisms: (1) Overtime increases job demands while simultaneously reducing opportunities for self-recovery. (2) Burnout, especially emotional exhaustion, acts as a psychological strain that mediates the effects of overtime. (3) The spillover effects of burnout trigger interference between work and home domain through time based conflicts and strain. Organizational support, job autonomy, family roles, marital status, gender and workload pressure are important moderators that can strengthen or weaken the relationship between each variable. While the theoretical contribution of this review lies in combining various perspectives into a conceptual model of the "overtime trap," its practical contribution lies in proposing implications for organizations, job redesign, fatigue management, and more adaptive work policies. Future research is expected to use longitudinal, mixed-method, and cross-cultural designs to validate, strengthen and expand this model.
Abstract:This study aims to analyze the Influence of performance appraisal on employee performance by considering the mediating role of the work environment and management style. Performance appraisal is a strategic tool in human…
resource management to assess employee achievements and provide feedback. However, its effectiveness is often influenced by the conditions of the work environment and the leadership style applied by the organization. Through a literature review of Scopus-indexed journals from 2020–2025, this study identifies the relationship between performance appraisal, work environment, management style, and employee performance. The review results show that a fair and transparent appraisal system can enhance employee motivation and performance. The work environment acts as an important mediator because comfortable and supportive conditions influence employees' responses to feedback. In addition, transformational and participative management styles strengthen the positive impact of appraisal