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Literature Review: Accounting For Assets and Liabilities In Local Government Financial Statements

niken, Niken Yulistika, Tuti Dharmawati
Abstract: This study's objective is to help us comprehend how assets and liabilities are categorized and journalized in local government financial reports. Using a qualitative methodology, this study gathers data by reviewing existing… ting literature. Data is collected by tracing and examining information or results from multiple sources, including books, proposals, articles, and relevant journals. The information gathered was then analyzed and arranged systematically, both from internal and external sources. Systematically, both from internal and external sources, and then described in the form of a narrative. In a narrative format. Based on the results of the literature study review, it can be concluded that all the sources analyzed agreed that assets and liabilities assets and liabilities must be clearly classified based on certain categories, such as current assets, fixed assets, current liabilities, and non-current liabilities followed by appropriate accounting journaling, and with appropriate accounting journaling, which reflects the transactions that have occurred and ensures that the declaration of finances occur and ensure that the declaration of finances reflect the true financial condition financial condition.

The Implementation of Certain Goods and Services Tax (PBJT) Policy on Hotel Services on Local Original Revenue (PAD) in Bogor Regency

Rahman Wijaya Laksana, Rita Rahmawati, R. Oetje Subagdja
Abstract: This study examines the implementation of the Local Tax on Certain Goods and Services (PBJT) in hotels in Bogor Regency and its impact on Regional Original Revenue (PAD) after Law No. 1 of 2022. Using a quantitative approach&#8230; oach based on Edward III’s model, the study analyzes communication, resources, disposition, and bureaucratic structure. Data from 684 respondents were analyzed using multiple linear regression. Results show PBJT significantly increases PAD (R²: 71.7%–76.0%; p < 0.001), with bureaucratic structure and resources as the most influential factors. However, challenges remain, including unclear communication, limited resources, and low taxpayer compliance. Strengthening institutional capacity, improving coordination, and enhancing taxpayer compliance are recommended to optimize PAD.

The Effectiveness of ADDIE-Based Negotiation Training among University Students

Azalia, Tyas Nur, Naaila Firya, Elisa Maisarah, Zahra Putri Nuraisyah, Nathania Syakirah El-Bahri, Nayla Nur Arrahmah, Regina Herdiana Putri, Raska Rahma Niah, Iman Permana
Abstract: This study examines the effectiveness of an ADDIE-based negotiation training program implemented for university students from multiple institutions. Using a quantitative one-group pre-test–post-test design, the study evaluates&#8230; valuates whether the structured application of the ADDIE instructional design model leads to measurable improvements in negotiation skills. Data were collected through pre-training and post-training surveys and analyzed using a paired-samples t-test. The results indicate a statistically significant increase in participants’ post-test scores compared to pre-test scores, confirming the effectiveness of the training intervention. The findings further demonstrate that the systematic alignment of needs analysis, instructional design, material development, interactive implementation, and quantitative evaluation contributed to positive learning outcomes. This study contributes to the literature on instructional design and talent development by providing empirical evidence that ADDIE-based training can effectively enhance negotiation skills in higher education contexts.

THE IMPACT OF STRESS AND WORK MOTIVATION ON THE PERFORMANCE OF EMPLOYEES IN THE SIANTAR CITY MANPOWER DEPARTMENT

Binur Pretty Napitupulu, Haervi Yunira
Abstract: Work stress and motivation are two factors that can influence the increase or decrease in employee performance. This study aims to determine and analyze the effect of work stress and work motivation on employee performance&#8230; ce at the Siantar City Manpower Office. The focus of the study is limited to two independent variables, namely work stress and work motivation, and one dependent variable, namely employee performance. The formulation of the problem raised is whether work stress and work motivation affect employee performance. The population in this study amounted to 58 people who were also used as samples. The approach used is quantitative, with data collection through questionnaires and using secondary data. The data analysis technique used is multiple linear regression, with hypothesis testing through the t-test (partial), F-test (simultaneous), and the Coefficient of Determination (R²). The results of the study show a regression model Y = 0.550 + 0.447X₁ + 0.398X₂, where X₁ is work stress and X₂ is work motivation. Partially, work stress has a significant effect on employee performance with a significance value of 0.001 (<0.05) and a t-count of 3.543 (> t-table 1.673). Work motivation also shows a partial significant effect with a significance value of 0.002 (<0.05) and a t-count of 3.225 (> t-table 1.673). Simultaneously, both variables have a significant effect on employee performance, with a significance value of 0.000 (<0.05) and an F-count of 34.156 (> F-table 3.17). The coefficient of determination (R²) of 0.554 indicates that 55.4% of the variation in employee performance is influenced by work stress and work motivation, while the remaining 44.6% is influenced by other factors outside this study. Thus, the relationship between work stress, work motivation, and employee performance is quite strong but not dominant.

THE EFFECT OF WORK STRESS AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE MANPOWER DEPARTMENTMEDAN CITY

Arginata
Abstract: Stress and motivation are factors that also influence the decrease or increase in employee performance. The purpose of this study was to determine and analyze the effect of stress and motivation on the performance of the&#8230; Medan City Employment Service. The author limits the problem only to the effect of stress and work motivation on employee performance at the Medan City Employment Agency. Formulation of the problem whether work stress and work motivation affect employee performance at the Medan City Employment Agency, the population in this study totaled 58 people as the sample. The type of this research is quantitative research, with secondary data and distributing questionnaires to respondents as a data source. The data analysis method used is multiple linear regression analysis, hypothesis testing is done by Partial Test (t), Simultaneous Test (F) and Determination Coefficient Test (R2). The results of this study are Y = 0.550 + 0.447 X1 + 0.398 X2. The stress variable has a partial effect on employee performance. This can be seen from the significant value of 0.001 <0.05 and the t-count value of 3.543 > t-table 1.673. The motivation variable has a partial effect on employee performance, this can be seen from the significant value of 0.002 <0.05 and the t-count value of 3.225 > t-table 1.673, the hypothesis is accepted. The variables of stress and work motivation simultaneously have a positive and significant effect on employee performance. This can be seen from the resulting sig value of 0.000 <0.05 and the Fcount value of 34.156 while Ftable is 3.17 so Fcount > Ftable. Based on the test results of the coefficient of determination (R2) it is known that the R square value is 0.554 which means that the influence of stress and motivation variables on performance variables is 55.4%. It means having a relationship that is not too strong. While the remaining 44.6% is caused by other factors outside the research.  

THE INFLUENCE OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON THE PERFORMANCE OF EMPLOYEES IN THE DEPARTMENT OF CULTURE, YOUTH, SPORTS AND TOURISM OF KARO DISTRICT

Hilda
Abstract: The purpose of this study was to determine the effect of organizational culture and leadership style on employee performance in this type of research is a quantitative study using multiple linear regression methods. The&#8230; analysis used includes instrumental testing, classical hypothesis testing, and hypothesis testing. The result of this research is the value of Y = -6.784+0.672X1+0.633X2. In a sense, corporate culture has a significant impact on performance. From the t count > t in the table, namely 7,803 > 1,683, with sig 0.000 <0.05, it can be seen that leadership style has a significant effect on performance. 0.000<0.05. Organizational culture and leadership test scores affect performance simultaneously when Fcount > Ftable (62.090 > 4.08) of 0.000 <0.05. Based on the results of testing the coefficient of determinants of organizational culture and leadership style, the adjusted R-square value is 75.8%, meaning that organizational culture and leadership style contribute 75.8% to variations in performance. and other offers 24.2% influenced by other factors not examined in this study.

INFLUENCE MIX PROMOTION AND BRAND COMPANY TO SATISFACTION BUYER ON PT. ALPHA SCORPIIMEDAN

Polma
Abstract: Objective from study This is aim For add outlook about Promotion And Brand in increase Satisfaction Buyer on PT. Alpha Scropii Medan. Study This use data primary population in study This as much as 300 person buyer with&#8230; sample 75 respondents with formula Slovin. Method analysis data Which used is method analysis quantitative that is covering test validity, test reliability, test assumptions classic, analysis regression linear simple, testing hypothesis through t-test And test coefficient determination (R 2 ). Variables Mix Promotion E_Prmsi with t count as big as (-)1,824 with significance 0.072 > 0.05 And t table 1.99346. So t count < t table, that variables Mix Promotion Not yet own contribution to  Satisfaction Buyer. Mark t negative show variables Mix Promotion have connection Which No one way with Satisfaction Buyer. Results test partial t show that Brand Company own significance 0.00 < 0.05 so that concluded brand company  have contribution in a way partial influential to Satisfaction Buyer, hypothesis study H1 accepted. Results test determination on column R Square as big as 0.495, Because We use 2 direction regression multiple. With thus Influence Mix Promotion And Brand Company to Satisfaction Buyer that is as big as 49.5 % whereas the rest 50.5 % influenced by variables other Which No including in variables study. Recommended to head branch PT. ALPHA SCORPII Medan do Mix Promotion in a way economical, efficiency And effective as well as delivery advertisement Which delivered use media social like Facebook, Instagram, Twitter, or media print  Newspaper.

IMPROVING STUDENT LEARNING OUTCOMES WITH THE INQUIRY LEARNING MODEL USED BY GOOGLE FORM MEDIA ON IMPULSE AND MOMENTUM MATERIAL IN GRADE X OF SMA ASUHAN DAYA MEDAN IN THE 2023/2024 ACADEMIC YEAR.

Jesica
Abstract: The purpose of this research is to determine the improvement in performance and learning outcomes of Physics with the Google Form Assisted Inquiry Learning Model for Class X SMA Asuhan Daya Medan. The type of research used&#8230; ed is classroom action research which aims to determine whether there is an increase in performance and learning outcomes of the subjects, namely students. The population of this research is all students of Class X SMA Asuhan Daya Medan. The sample is class X-IPA, totaling 25 students, who are taught using the inquiry learning model based on the concept of freedom of learning. This type of research is carried out using two cycles to achieve good learning outcomes. The instrument in this question consists of 14 multiple-choice questions with options (a, b, c, d and e) which are tested for validity, reliability and level of test difficulty. Learning outcomes are obtained using the Gain value according to the results of the hypothesis test, learning outcomes increase from ???? ̅ pre-cycle = 36.36 to ???? ̅ cycle I = 68.91 N-Gain = 0.44 and is classified as neutral. learning improvement from ???? ̅ diaphragm = 36.36 ???? ̅ cycle II = 85.09 with N-Gain = 0.74 is classified as high. The increase in learning activity ???? ̅ cycle I meeting 1 = 40.94 to ???? ̅ cycle and I fulfill the first N-Gain = 0.19 less classified as meeting 2 = 52.00, then the learning activity increases ???? ̅ cycle I 1 = 40.94 to meeting II = 66.06 seconds N With - Gain = 0.42 is classified as moderate, and the increase in active learning ???? ̅ cycle I meeting 1 = 40.91 to ???? ̅ cycle II meeting 2 = 85.09 with the third N-Gain = 0.85 is classified as high. The results of this research show an increase in performance and higher learning outcomes in the learning process using the Google Form Assisted Inquiry Learning Model for Class X of SMA Asuhan Daya Medan in the 2023/2024 academic year.  

THE EFFECT OF THE PROJECT BASED LEARNING MODEL USED BY CANVA ON THE LEARNING OUTCOMES OF GRADE X MIA STUDENTS OF SMA PARULIAN 2 MEDANACADEMIC YEAR 2023/2024

Harapan Panjaitan
Abstract: The purpose of this study was to determine the effect of Canva Assisted Mission Based Learning Version on students' Physics learning outcomes on the Measurement material of class X Semester I of SMA Parulian 2 Medan in the&#8230; he 2023/2024 Academic Year. This type of research is a quasi-experimental study. The population of this study was all students of class X MIA semester I of SMA Parulian 2 Medan which includes 2 subjects with a total of 30 students. Sampling was carried out by General Sampling where the number of samples was equal to the number of populations, so that the sample in this test changed to 15 students of class X MIA 1 as an experimental model, who were taught to use Canva. Assisted efforts based on the purchase of model information and 15 students of sophistication X MIA 2. as beauty manipulation were taught with a direct introduction model assisted with Canva. The research device used a multiple-desire view at along with 14 items with five choices (a, b, c, d, and e) which had been tested beforehand to determine the validity, reliability, level of difficulty, and item differentiation. Before examining the hypothesis, the normality and homogeneity of the records were checked first. The results show that the general pretest score for the test is 43.20 with a complete deviation of 8.23 and for the ordinary one is forty-two.75 with a standard deviation of seven, sixty-four. For preliminary competency tcount = 0.329 and ttable = 2.05. shows that tcount < ttable, then the initial talent of both classes is identical. After getting knowledge about ending, the post-test changed to finished for both lessons and the average trial cost changed to 80.79 with an average difference of 8.68 while for the elegance of manipulation the publication test cost became 72.67 with a current deviation of 8.15. Based on the pre-test homogeneity test, it was obtained Fcount = 1.162 along with Ftable = 2.48. because Fcount (1.162) < Ftable (2.48), then the pretest research fact turned out to be homogeneous, then the publish-check homogeneity test obtained Fcount = 1.213 along with Ftable = 2.48. because Fcount (1.213) < Ftable (2.48) then the post-test research data is homogeneous, then the statistical test (one-tailed t-test) obtained tcount = 2.67 and ttable = 1.70 at a significance level of α = 0.05, with dk as much as 28. Because tcount > ttable, being unique (2.67 > 1.70), this indicates that there may be a very large effect of the Canva Assisted learning-based task version on Physics students gaining knowledge about the results in the problem of interweaving of sophistication X Semester I personal strengths of the Parulian 2 Medan faculty in the 2023/2024 academic year.

THE INFLUENCE OF LEADERSHIP AND WORK DISCIPLINE ON FAVE HOTEL S. PARMAN MEDAN EMPLOYEE PERFORMANCE

Hadi Nababan
Abstract: Realization of the vision and mission of an organization determined by performance And effectiveness of its employees in operate assigned tasks and responsibilities. Organizations and companies on generally expect employees&#8230; ees are able to carry out tasks assigned individually efficient, productive And professional. Type study this is study quantitative with use method regression multiple linear with population And sample totaling 36 people employee, with use data primary And source direct from staff Fave Hotel S. Parman Medan . Results test regression produce Y = 7,497 + 0.260X1 + 0.516X2 Which It means every increase on variables leadership And discipline Work will impact also to variables performance. Based on results test partial variables leader obtained mark t - count (6,543) > t -t table (1,688), sig 0,000 <0> t - table (1,688), sig 0,000 <0> F - table (3.18), sig Array 0,000 <0> F (3.18), sig 0,000 <0> 0.05. It means variables leadership And discipline Work in a way simultaneously or together influence variables performance.