Abstract:Employment is an activity undertaken by individuals to earn income in order to sustain a decent standard of living. Employment relationships are established through agreements between employers and workers, and such agreements…
ements should ensure decent work conditions. However, in reality, there is insufficient government supervision in ensuring the fulfillment of workers’ rights in accordance with Law No. 13 of 2003. The distribution of rights for female workers is also not optimally implemented. In addition, workforce skills remain a concern, as many workers only possess primary to junior secondary education. Furthermore, freelance work has become increasingly popular due to its flexibility in time and location.
Therefore, solutions are needed to address employment issues in Bengkulu Province. Data collection in this study was conducted through interviews with the Bengkulu Provincial Manpower Office. Data analysis employed a qualitative approach. The findings indicate that many workers are engaged in seasonal sectors with unstable income. The Bengkulu Provincial Manpower Office has implemented programs such as job fairs, vocational training and education, and occupational health and safety socialization. Generation Z is perceived as less loyal and tends to frequently change jobs, showing a strong preference for freelance work due to its flexibility. Policy development is needed to provide legal protection for workers. Recommended actions include stricter enforcement against companies violating labor rights, particularly those committing violence against female workers, conducting awareness programs in collaboration with the Ministry of Women’s Empowerment and Child Protection and labor protection institutions, and optimizing integrated reporting systems to accelerate the resolution of such cases.
Abstract:Stunting pada balita merupakan permasalahan kesehatan masyarakat yang serius dan memerlukan penanganan segera melalui deteksi dini yang akurat. CNN (Convolutional Neural Network) merupakan metode yang akurat, efektif dan…
tepat sasaran dalam memberikan hasil yang akurat dan presisi. Implementasi metode CNN dapat mengklasifikasikan status stunting pada balita berdasarkan parameter antropometri dan karakteristik kesehatan. Dataset yang digunakan terdiri dari 6.500 sampel data balita dengan 8 variabel meliputi jenis kelamin, usia, berat lahir, panjang lahir, berat badan, panjang badan, riwayat ASI eksklusif, dan status stunting. Metodologi yang digunakan melibatkan serangkaian tahapan preprocessing data termasuk standardisasi fitur menggunakan StandardScaler, pemisahan data training (80%) dan testing (20%), serta penggunaan arsitektur CNN yang terdiri dari layer konvolusi 1D dengan 32 filter, max pooling, dan dense layer. Model dilatih menggunakan optimizer Adam dengan fungsi loss categorical crossentropy selama 10 epoch dan batch size 32. Evaluasi performa model dilakukan menggunakan berbagai metrik termasuk accuracy, precision, recall, dan F1-score.
Hasil penelitian menunjukkan bahwa model CNN yang dikembangkan mencapai performa yang sangat baik dengan akurasi 90%, precision 89%, recall 92%, dan F1-score 91%. Analisis confusion matrix mengkonfirmasi kemampuan model dalam mengklasifikasikan kedua kelas yaitu pada stunting dan non-stunting secara seimbang. Temuan ini mengindikasikan bahwa implementasi CNN efektif dalam mengidentifikasi status stunting pada balita dan berpotensi menjadi alat bantu yang berharga dalam screening stunting di fasilitas kesehatan.
Abstract:This research investigates the influence of classroom environment and psychological factors on English learning motivation at SMP Negeri 14 Kota Serang. A conducive classroom environment is deemed crucial in shaping students'…
ents' attitudes towards using English, yet it often faces challenges such as different pronunciation from standard English and social stigma related to using a foreign language outside of classroom contexts. A qualitative research method employing in-depth interviews was used to explore students' and teachers' perceptions regarding these issues.
The findings reveal that many students feel insecure and embarrassed when using English, mainly due to their different accents and negative perceptions of their surroundings. However, teacher support and an inclusive classroom atmosphere can alleviate these barriers and enhance students' motivation to learn English. These findings underscore the importance of teaching approaches that accommodate student diversity and build their confidence in using a foreign language.
Abstract:Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variabel. Artikel…
rtikel ini mereview faktor-faktor yang mempengaruhi Peningkatan Kepuasan Layanan Pelanggan di Bandar Udara Internasional Soekarno-Hatta, yaitu Optimalisasi Penerapan Standar Operating Prosedur dan Pembaharuan pada fasilitas pendukung operasional pada Petugas Aviation Security suatu studi literatur Aviation Security. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Optimalisasi Penerapan Standard Operating Procedure pada Petugas Aviation Security berpengaruh terhadap Peningkatan Kepuasan Layanan Pelanggan di Bandar Udara Internasional Soekarno-Hatta; dan 2) Pembaharuan pada fasilitas pendukung operasional Petugas Aviation Security berpengaruh terhadap Peningkatan Kepuasan Layanan Pelanggan di Bandar Udara Internasional Soekarno-Hatta.
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:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:The Covid-19 pandemic has been going on for two years and has affected people's life in many different ways, including how the subject of education has affected people. Raising and harmonizing educational standards is a…
crucial problem for the government's efforts to improve Indonesia's educational system. It is thought that the current curriculum is insufficient to improve education quality, as shown by the indicators of student learning results, which are still low. This claim shows how important it is for educational implementers to use the curriculum as a guide, tool, or document to carry out the best teaching and learning procedures possible in order to achieve educational goals.
Abstract:Facilities Management (FM) role becomes more significant in the day-to-day operations of most of organizations. The FM team ensures that operations of organizations will run smoothly without downtime, provide safe working…
g environment, comply with regulators, and provide one-stop-shop service for employees that can benefit the organization in retaining and attracting top talents. This research aims to assess the performance of FM before the pandemic, and the start of the new normal and compare the operations on these timelines to identify the inefficiencies and opportunities for improvement that can lead to an effective, efficient, and consistent quality performance. The researcher includes the assessment of gaps, management capabilities, technologies, factors influencing performance and productivity, and ways of adapting to the changing external business landscape. To interpret the collected data, frequency and percentage, mean and standard deviation, Pearson-r correlation were used in quantitative data, and thematic analysis for the qualitative responses. The data gathered from the FM team supporting different clients and as senior leaders, signifies that there is no significant difference in operations and technology to support clients. However, minor improvements and recommendations by senior leaders can be considered and can contribute to effective and efficient operations.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.