Abstract:This study analyzes the factors that affect the level of work stress in employees in the manufacturing industry sector. This study uses a quantitative approach with data collected through questionnaires distributed to employees…
ployees in several manufacturing companies. Regression analysis techniques are used to evaluate the impact of various factors on work stress. In addition, demographic characteristics such as age, education, and employment status also play an important role in determining stress levels. This study recommends the need for management policies that focus on reducing workload, improving work environment conditions, and providing employee welfare programs to reduce stress and improve employee welfare. These findings provide valuable insights for manufacturing companies in their efforts to create a healthier and more productive work environment.
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:Today's education faces the challenge of preparing students with competencies that are relevant to the demands of the times. This research aims to explore innovative strategies in improving 21st Century competencies at SMPN…
MPN 46 Surabaya. The research method involved classroom observation, interviews with teachers, and document analysis. Findings show that project-based learning, the use of interactive technology, cooperative learning models, and student-centered approaches are effective in developing 21st Century competencies. In addition, simulation activities, innovative curriculum development, special extracurricular programs, and continuous teacher training also play an important role. The conclusions emphasize the need for inclusive and innovative learning approaches in dealing with the demands of modern education. The findings provide a strong foundation for the development of effective learning strategies to improve students' 21st Century competencies in the future.
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: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:This article examines how the novel Meet You in the Middle by Devon Daniels portrays the reason for consummate love that causes a long term relationship, which consists of component love of intimacy, passion, and commitment…
ent in Triangular Theory of Love by Sternberg. Then, the reason is rooted in interpretation of empathy. Empathy is a physiological reaction that has three components, they are emotional, cognitive, and motivational. It helps people to understand, feel, and care about others, even if it is sometimes hard. The novel tells the story of Kate Adam and Ben Mackenzie, who are liberal and conservative Senate staffers, respectively, and who fall in love despite their ideological differences and professional rivalry. The article analyzes how the novel depicts the challenges and benefits of empathizing with a romantic partner who has opposing political views, and how empathy contributes to the development and maintenance of consummate love. Then, it concludes that the novel offers a hopeful and realistic message that consummate love can bridge the political divide, as long as the partners are willing to empathize with each other and respect their differences.
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: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: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.