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:This paper contains a comprehensive literature review on the use of songs in teaching English to young learners. This paper reviews the concept of teaching English to young learners, and then discusses the benefits and difficulties…
ifficulties in using songs and how songs should be implemented in English as a Foreign Language (EFL) classroom. A number of previous studies from 2008 to 2015 investigating the use of songs in teaching English have been analysed. Most of the studies used in this research are empirical studies. It is found that the benefits of songs to teach English can be classified into four categories: (1) affective; (2) cognitive; (3) linguistic; and (4) culture. This review presents a better understanding on the benefits and difficulties of using songs to teach English to young learners. It can be argued that teaching English songs to young learners is prominent. At the end, the author outlines several recommendations regarding on how to overcome the difficulties in teaching songs so the use of songs in teaching can be maximised.
Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.
Abstract:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.
Abstract:This research is motivated by the low implementation of ICT-based chemistry learning, schools have not been able to implement ICT-based chemistry learning in achieving graduate quality. The purpose of this study was to determine…
etermine the implementation of integrated quality management of ICT-based chemistry learning as an effort to improve the quality of graduates. This research is a qualitative research with case study method. Data collection techniques used are observation, interviews, and documentation. Data were analyzed using data reduction, data presentation, and drawing conclusions. The technique of checking the validity of the data is by triangulation of sources and techniques. Regulation of the minister of education and culture Number 20 of 2016 concerning competency standards for elementary and secondary education graduates, regarding the meaning, purpose, and scope of SKL as well as Monitoring and Evaluation. Definition of Graduate Competency Standards are criteria regarding the qualifications of graduates' abilities which include attitudes, knowledge, and skills. The results of research at SMAN 1 Bandung City and SMA Al Azhar Syifa Budi Parahyangan West Bandung in general indicate that the implementation of integrated quality management of ICT-based chemistry learning in both schools has been going well so that it can improve the quality of graduates.
Abstract:Working from home can be a very effective behavior for cost efficiency or consumption expenditure and transportation costs that must be issued when working in the office. This should make employees more comfortable and more…
ore productive at work. However, in practice there are many problems faced by companies when applying the WFH method, one of which is the lack of increasing employee motivation at work and even decreasing motivation as happened at PT Gemilang Rizky Medika. This study uses a qualitative approach. The data was obtained by interviewing the owner of the company. The results of this study state that the causes of employees of PT Gemilang Rizky Medika losing work motivation when organizational culture changes occur, among others, being unfamiliar with the work system at home, lack of work facilities at home and lack of coordination between teams. The forms of motivation given by the leadership of PT Gemilang Rizky Medika to employees during WFH include: 1) communication between leaders and subordinates must run well; 2) awarding employees; 3) work flexibility that is not too tight and 4) providing supervision and punishment to employees.
Abstract:This research was motivated by the unpredictable Covid-19 Pandemic which forced various parties to carry out social distancing and Work from Home (WFH). This condition has an impact on school closures, students learn from…
m home and teachers teach from home. The condition of the Covid-19 pandemic as a new era of Distance Learning. Distance Learning with online/offline/hybrid learning modes as an effort to provide educational services to students. The purpose of this study was to identify and analyze the management of learning strategies in elementary schools during the Covid-19 pandemic to maintain the quality of education. The policy that underlies this research is the Decree of the Minister of Education and Culture Number 719/P/2020 concerning Guidelines for Implementing Curriculum in Education Units in Special Conditions. This research is based on George R. Terry's Theory of Management Functions, according to him “There are 4 management functions, which in the management world are known as POAC; Namely: planning, organizing, actuating and controlling. The approach in this research is a qualitative approach, with a case study type of research method. The research was conducted at Sirnagalih State Elementary School and Al Azhar Syifa Budi Parahyangan Elementary School (ASBP) West Bandung Regency with the research subjects being students. Research results: 1) Schools implement learning strategy management by preparing program plans (materials, strategies, assessments) that are adapted to the Emergency Curriculum and synergize with related parties to carry out learning during the Covid-19 pandemic. 2) Schools have carried out efforts to maintain the quality of education during the Covid-19 pandemic but have not been optimal. This is evidenced by the vast differences between one school and another. On the one hand, there are schools that implement very good distance learning with learning programs and strategies during the Covid-19 pandemic that are well planned by organizing human resources by conducting in-house training, but in other schools distance learning is carried out simply because schools have not establish learning policy guidelines during the Covid-19 pandemic. 3) Implementation of elementary school learning during the Covid-19 pandemic with online/offline/hybrid learning modes. 4) There are several obstacles in primary school learning during the Covid-19 pandemic, including the limitations of studying the Emergency Curriculum with studies on the selection of Core Competencies and Basic Competencies, the fulfillment of facilities and infrastructure, the condition of teachers who when carrying out learning still refers to student books as learning resources. 5) There are solutions to overcome obstacles including schools being required to improve teacher competence to be technology literate, designing adaptive curricula and facilitating adequate infrastructure, as well as Hybrid Learning with visiting teachers (Jarunjung). The conclusion of this study is that the management of learning strategies in elementary schools during the Covid-19 pandemic to maintain the quality of education has been attempted by implementing Distance Learning both online/offline/hybrid learning, but the results have not been optimal.
Abstract:Public administration currently refers to the professionalism of the performance of government officials in public services One of the agencies formed by the local government is the Village Office. The purpose of this study…
udy was to analyze the role of local culture in the relationship of leader member exchange to the performance of employees at the Village Office in Abiansemal District. The research is causal in nature to provide an explanation and understanding of the relationship between the leader member exchange variable, local culture and employee performance variables. The research population was all employees of the Village Office in Abiansemal District, totaling 269 employees. Questionnaires that have been tested for validity and reliability were given to 73 respondents. Methods of data collection by observation, interviews, documentation, literature and questionnaires. The method of determining the sample with a saturated sample and the method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results show that the leader member exchange variable has an effectsignificanton employee performance, local culture has an effect positive and significant on employee performance.Local culture is not able to moderate the influenceleader member exchangeon employee performance but tends to be a predictor variable because it has positive but not significant results.
Abstract:This study aims to examine the utilization of traditional games as educational play tools (EPT) in early childhood learning. The rapid development of technology has reduced children's interest in traditional games, making…
g it necessary to preserve and utilize them as learning media. This research employs a descriptive qualitative approach with data collection techniques including interviews and observations. The results show that traditional games have significant potential in developing children's cognitive, motor, social-emotional, and character values. Furthermore, the integration of local wisdom into educational play tools can foster children's cultural awareness and identity from an early age. However, several challenges remain, such as limited references, teacher competence, and the influence of modern culture. Therefore, collaboration among various stakeholders is needed to optimally develop and implement local wisdom-based educational play tools
Abstract:Central Java–West Java border communities live in a multicultural environment where Javanese and Sundanese cultures meet, forming distinctive multilingual communication practices. The use of Javanese, Sundanese, and Indonesian…
donesian in everyday life functions not only as a means of communication, but also as a representation of the community's social identity. This study aims to analyze the multilingual communication practices of Central Java–West Java border communities and to explain the role of language in representing community social identity. The study uses a descriptive qualitative approach with a literature review method supported by social-contextual reflection. Data were obtained from various scientific sources discussing multilingual communication, social identity, intercultural communication, bilingualism, and multilingualism. The analysis was carried out through the stages of data reduction, theme categorization, meaning interpretation, and conclusion drawing. The findings show that border communities flexibly use Javanese, Sundanese, and Indonesian according to the context of interaction, social relations, and communication needs. The practices of code switching and code mixing are important parts of daily communication as forms of social and cultural adaptation. In addition, language use functions as a symbol of cultural identity, a means of identity negotiation, and a mechanism of social integration in a multicultural environment. The findings affirm that multilingual communication is a representation of dynamic social identity and reflects the ability of border communities to maintain social harmony amid cultural diversity.