Abstract:This study was conducted to analyze the influence of job satisfaction and work climate on employee morale at the Jakarta City Cooperatives and SMEs Office. The method used in this study was a sampling method, with 35 respondents…
pondents taken from the relevant population. Based on the results of the F test, the F count value was 14.405 which was greater than the F table of 3.285, with a significance of 0.000 which was smaller than the significance level of 0.05. This indicates that the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted, which means that job satisfaction and work climate simultaneously have a significant effect on employee morale. From the results of the t test, it is known that the t count value for job satisfaction is 3.181, greater than the t table of 1.692, with a significance level of 0.003 <0.05, which indicates a significant effect on work morale. Meanwhile, the work climate variable also showed a significant influence, with a calculated t value of 4.363 > t table 1.692 and a significance level of 0.000. The Adjusted R Square value of 0.441 indicates that 44.1% of the variation in work morale can be explained by the job satisfaction and work climate variables. The remaining 55.9% is influenced by other factors outside this research model.
Abstract:The legal provisions governing the marriage contract according to the Republic of Indonesia Law No. 1 of 1974 and the Constitutional Court Decision No. 69/PUU-XIII/2015 can be carried out after marriage, because the meaning…
ing of Article 29 paragraph (1) of the Marriage Law is interpreted as long as the parties are bound. The agreement of both parties can submit a written agreement that is accepted by the contract drafter or notary. The Judge's opinion that the relevant application is stated in the Applicant's Marriage Agreement and the legal issues are also acceptable. The legal analysis of the permissibility of the marriage contract arises from the perspective of the law of the contract that the legal provisions of the marriage contract also bind third parties, so that the marriage contract must be registered with the Civil Service Secretariat or the Ministry of Religion. Because the MK decision as it is does not mean anything about registration, whether registration must be carried out immediately or wait for further registration/registration laws. Therefore, the legal consequences of a marriage contract can create legal guarantees for others.
Abstract:The legal provisions governing the marriage contract according to the Republic of Indonesia Law No. 1 of 1974 and the Constitutional Court Decision No. 69/PUU-XIII/2015 can be carried out after marriage, because the meaning…
ing of Article 29 paragraph (1) of the Marriage Law is interpreted as long as the parties are bound. The agreement of both parties can submit a written agreement that is accepted by the contract drafter or notary. The Judge's opinion that the relevant application is stated in the Applicant's Marriage Agreement and the legal issues are also acceptable. The legal analysis of the permissibility of the marriage contract arises from the perspective of the law of the contract that the legal provisions of the marriage contract also bind third parties, so that the marriage contract must be registered with the Civil Service Secretariat or the Ministry of Religion. Because the MK decision as it is does not mean anything about registration, whether registration must be carried out immediately or wait for further registration/registration laws. Therefore, the legal consequences of a marriage contract can create legal guarantees for others.
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:The use of Artificial Intelligence (AI) technology to visualize the narrative of English-language short stories offers a novel approach to enriching the interpretive and aesthetic dimensions of storytelling. Utilizing BingImage.com…
ngImage.com as an AI-based image generator, textual narratives are transformed into prompts that create visual depictions of each scene. The visuals effectively reflect the mood, emotions, and settings of the story, albeit with some inconsistencies in character depictions across scenes. This exploratory approach examines correlations between narrative and visuals, scene continuity, and aesthetic accuracy. The findings indicate that AI-based visualization can create a more immersive reading experience, enhancing the reader's comprehension through relevant illustrations. This technology also provides creative interpretations that expand the artistic dimensions of short stories. Despite its potential, challenges such as maintaining visual consistency across scenes remain. These findings provide new insights into the integration of digital technology in literary transformation, paving the way for innovative future methodologies.
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: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:This study used library research research methods to investigate curriculum approaches in English language teaching in Indonesia. The purpose of this study is to identify curriculum approaches commonly used in English language…
nguage teaching in Indonesia and to understand how these approaches shape teaching methods and strategies applied in language classrooms. In this study, the author conducted a comprehensive literature review of relevant literature, including textbooks, research journals, articles, and education policies related to English language teaching in Indonesia. The data collected were analyzed qualitatively to identify curriculum approaches commonly used in the context of English language teaching in Indonesia. The results of this study show that some curriculum approaches commonly used in English teaching in Indonesia include content-based approaches, communicative approaches, task-based approaches, and grammar-based approaches. The selection of this curriculum approach is based on the goals and objectives of the program, as well as the needs and interests of learners. In conclusion, in Indonesia, English teaching is influenced by various curriculum approaches, which shape the methods and strategies applied in language classes. The choice of curriculum approach in English language teaching depends on the goals and objectives of the program, as well as the needs and interests of learners. Different approaches can be used in combination to create a comprehensive and effective language learning experience so that language learners can easily master the language in a formal setting.
Abstract:This article discusses the analysis of the format and presentation of the English course in the Merdeka Curriculum. The Merdeka Curriculum is a curriculum with an intracurricular learning system that provides teachers with…
th the freedom to choose teaching materials according to the needs and interests of the students. English is one of the subjects programmed in the Merdeka Curriculum. The English language learning in the Merdeka Curriculum is designed to help individuals improve their speaking, listening, reading, and writing skills in English. This research adopts a library research method by collecting data and information from relevant literature sources. The collected data is analyzed through a review and understanding of existing literature. The research findings indicate that the Merdeka Curriculum provides comprehensive guidelines regarding identity, structure, teaching methods, and assessment, with a focus on flexibility in subject selection and the development of individual potential.