Abstract:General election, a vital indicator of a democratic country like Indonesia, has been implemented since 1955, but its realization as a truly democratic process remains questionable. The purpose of this research is to examine…
ine the standards of democratic, quality and ways to strengthen election in Indonesia. The research uses a normative approach, utilizing secondary data and both juridical and conceptual approaches. The juridical approach is employed due to the legal aspects of the research object, while the conceptual approach is utilized to understand the concepts of Democratic and Qualified Elections. The data, which is in the form of descriptions, is analyzed in a qualitative descriptive manner. It is concluded that the realization of democratic and quality elections in Indonesia is highly dependent on several factors, including the state, election participants, and citizens as voters
Abstract:Audit quality is the accuracy of the information reported by the auditor by the audit standards used by the auditor of the company's financial statements. This study aims to identify audit quality in several cases that occurred…
ccurred in Indonesia by using audit quality indicators in the form of ethics, people, process, output, and interaction. The research method uses a qualitative descriptive method with the object of analysis in the form of audit quality indicators. The results of this study indicate that the audit ethics quality indicators have the most influence on several cases that occurred in Indonesia.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:Sub-district is the division of administrative territory in Indonesia under districts or cities. The position of a sub-district is a district/city regional apparatus as a regional technical implementer which has a certain…
n work area and is led by a sub-district head. The East Banjarmasin Sub-district Office is one of the sub-districts in the city of Banjarmasin, South Kalimantan province. This study aims to determine the implementation of the Standard Operating Procedure (SOP) and the Quality of Public Services at the East Banjarmasin District Office, Banjarmasin City. This study used the descriptive qualitative method. Data was collected by means of observation, interviews, and documentation. The results of this study indicate that the service standards at the East Banjarmasin Sub-District Office have been carried out in accordance with applicable procedures, but many people do not understand the service standards in the office, because the service standards are not installed at the East Banjarmasin Sub-District Office. The quality of public services at the East Banjarmasin Sub-district Office, Banjarmasin City can be said to be good, but there are indicators that have not been running according to community expectations, namely the unfriendliness of service employees in serving service users. So that makes people uncomfortable in taking care of all their needs.
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:This research is motivated by the weak competence of lecturers in obtaining research grants, institutional support in providing budgets that are still inadequate, and the fulfillment of research criteria is still weak in…
supporting the accreditation of Polytechnics. This research approach is a qualitative research with case study method. The results of this study indicate that the determination in order to improve the quality of polytechnic research has been carried out but there is no specific policy on the research. The implementation of the internal quality assurance system in research has been carried out by monitoring the grants received by lecturers by looking at the outputs or publications. Evaluation of the internal quality assurance system in the study was carried out by means of an internal quality audit (AMI) which was held once a year to see the publications of each department. Control of the internal quality assurance system in the study was carried out by administrative control including the collection of SKP, BKD and AMI audits. The achievement of research Quality Standards that have been established through the application of SPMI is based on two main principles: continuous process improvement/improvement and continuous improvement of quality standards.
Abstract:The purpose of this study was to analyze the role of commitment to mediate the influence of motivation on the performance of waste bank managers in Denpasar City. The research is causal in nature to provide an explanation…
n and understanding of the relationship between the motivation variable and the manager's commitment and performance variables. The research population is all managers of Denpasar City waste bank which are still active, totaling 94 managers. The sampling technique was carried out using the saturated sample technique. Questionnaires that have been tested for validity and reliability were given to 94 respondents. Methods of data collection through: observation, interviews, documentation, and literature, questionnaires. The method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results of the study show that direct motivation significant positive effect on the commitment and performance of managers, and commitment plays a partial role in mediating the influence of motivation on the performance of managers. The research implication is the need for motivation to produce work according to standards. The research suggestion is that motivation needs to be increased again by giving awards to managers to form awareness to be more enthusiastic and motivated and committed to work so that they can improve performance at the Denpasar City Waste Bank.
Abstract:This study aims to Test Wastewater Quality Using the Mpn (Most Probable Number) Method to Detect Total COLIFORM Bacteria. This study uses laboratory analysis, which aims to provide an overview of the microbiological quality…
ity of wastewater based on the presence and number of Coliform bacteria. The working principle of the Most Probable Number (MPN) method in detecting total Coliform bacteria in wastewater is carried out semi-quantitatively by detecting microbial growth through lactose fermentation which produces gas or turbidity in selective liquid media. The implementation procedure includes a presumptive test stage using Lactose Broth (LB) media, a confirmatory test with Brilliant Green Lactose Bile Broth (BGLB) media, and determining the final value by matching the combination of positive tubes with the standard MPN table. From the results of laboratory testing on three domestic wastewater samples (1224 AL, 1225 AL, and 1226 AL), it was found that all samples showed negative results with a combination of 0-0-0 tubes in the presumptive test. This indicates that the tested sample does not contain Total Coliform bacteria or has a value of less than 1000 MPN/100 mL, so that its microbiological quality is declared very good and has met the quality standard threshold set by the government through the Minister of Environment Regulation No. 5 of 2014 and PP RI No. 22 of 2021