Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
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:The rapid development of the world of information and communication has made changes in the world of marketing, one of which is the existence of social media marketing. Various social media platforms are now provided including…
luding TikTok, Line, WhatsApp, YouTube and so on. Instagram is no exception, which is used as a marketing medium by the courier service (jastip) @my_shopper.id. The purpose of this study is to find out the use of Instagram as a marketing medium for the courier service business @my_shopper.id. A service for depositing branded goods such as clothes, bags, perfumes and others. The research method uses a qualitative descriptive type to clearly know the information from the jastip account owner regarding the use of Instagram social media as a marketing tool. Data collection is carried out by in-depth interviews with account owners, then collects documentation by capturing content layers used in Instagram accounts. Data analysis uses Miles and Huberman, namely by data reduction, data presentation and verification. Test the validity of the data using triangulation techniques for conducting interviews and collecting documents to informants. The results of the study indicate that the surrogate service account (jastip) @my_shopper.id does social media marketing through an Instagram account. Account owners use various available features such as comment fields, Instagram bio, Instagram traffic, feeds, reels. The content created also varies such as product photos, product review videos, uploading customer testimonials to uploads regarding the order packaging process. The use of Instagram as a marketing medium has the advantage of increasing traffic and making people know about this jastip. Weaknesses obtained include missing information, sometimes customers do not know branded products and entrusting services.
Abstract:Evaluasi kinerja pegawai honorer di instansi publik seringkali bergantung pada penilaian linguistik yang subjektif, sehingga memicu bias penilai dan keterbatasan akuntabilitas. Untuk mengatasi masalah tersebut, penelitian…
n ini mengusulkan model hibrida Fuzzy-Weighted Product. Logika Fuzzy diterapkan untuk mentransformasikan istilah linguistik menjadi Triangular Fuzzy Numbers (TFN) dan skor tegas (crisp), sementara metode Weighted Product digunakan untuk mengagregasikan skor tersebut berdasarkan bobot multi-kriteria. Model ini dievaluasi melalui studi kasus yang melibatkan sepuluh pegawai honorer berdasarkan lima kriteria: disiplin, tanggung jawab, kualitas kerja, kerja sama, dan inisiatif. Hasil eksperimen menunjukkan bahwa model hibrida ini berhasil meminimalkan subjektivitas penilai dan menghasilkan perengkingan yang dapat direproduksi secara matematis. Analisis sensitivitas mengonfirmasi stabilitas hasil peringkat akhir, sehingga model Hibrida Fuzzy Weighted Product yang diusulkan ini sangat sesuai untuk digunakan sebagai kerangka kerja utama dalam sistem pendukung keputusan untuk penilaian kinerja di sektor publik.
Performance evaluation of honorary employees in public institutions often relies on subjective linguistic assessments, leading to evaluator bias and limited accountability. To address this, this paper proposes a Hybrid Fuzzy-Weighted Product (Fuzzy-Weighted Product) model. Fuzzy Logic is adopted to transform linguistic terms into Triangular Fuzzy Numbers (TFN) and crisp scores, while the Weighted Product method aggregates these scores based on multi-criteria weights. The model was evaluated using a case study of ten honorary employees across five criteria: discipline, responsibility, work quality, cooperation, and initiative. The experimental results demonstrate that the hybrid model successfully minimizes evaluator subjectivity and delivers mathematically reproducible rankings. A sensitivity analysis confirms the stability of the final rankings, making the proposed Hybrid Fuzzy–Weighted Product model highly suitable as a core framework for decision-support systems in public sector performance appraisal.
Abstract:The problem in this study is that Accounting Learning Outcomes have not met expectations in the 11th grade Accounting students of SMK Negeri 1 Patumbak. This study aims to determine the effect of Self-Efficacy and Learning…
ng Motivation on Learning Outcomes, with Learning Independence as a moderating variable, in 11th grade students at SMK Negeri 1 Patumbak. This research was conducted at SMK Negeri 1 Patumbak, located at Jl. Ujung Defense, Lantasan Baru, Patumbak District, Deli Serdang Regency, North Sumatra. This study used an ex post facto approach. The population was 35 11th grade Accounting students. The sample size was 35 students, using total sampling. Data collection was conducted through documentation and questionnaire distribution. The questionnaire was first tested for validity and reliability. The collected data was then processed using multiple linear regression with SPSS version 30 software. The results of this study indicate that: (1) Self-efficacy has a positive and significant effect on students' accounting learning outcomes. This is indicated by a regression coefficient of 0.321 with a significance level of 0.021, which is less than 0.05. (2) Learning motivation has a positive and significant effect on students' accounting learning outcomes. The analysis results show a regression coefficient of 0.428 with a significance level of 0.004, which is less than 0.05. (3) Self-efficacy and learning motivation simultaneously have a significant effect on students' accounting learning outcomes. This is proven by a calculated F-value of 18.672 with a significance level of 0.000, which is less than 0.05. (4) Learning independence moderates the effect of self-efficacy on accounting learning outcomes. This is indicated by the significance value of the interaction variable between self-efficacy and learning independence of 0.043, which is less than 0.05. (5) Learning independence moderates the influence of learning motivation on accounting learning outcomes. The analysis results show a significance value of the interaction variable between learning motivation and learning independence of 0.029, which is less than 0.05. This means that learning independence strengthens the influence of learning motivation on students' accounting learning outcomes
Abstract:Whistleblower protection in the context of the environmental and Natural Resources sector is a key element in efforts to prevent corruption and sustainable management. This sector has a direct impact on human lives and societal…
ocietal well-being, and therefore, maintaining its integrity is essential. This research outlines the importance of whistleblower protection in the environmental and natural resources sectors. The method used in this research is normative with a doctrinal approach. Protection of whistleblowers has an important role in maintaining transparency and accountability in the environmental and natural resources sectors. Through the protection provided to whistleblowers, corrupt practices can be exposed and accountability can be realized. However, challenges and limitations still exist, and concerted efforts are needed to improve the implementation and effectiveness of these laws. With continued efforts, whistleblower protection laws can become a powerful tool in promoting transparency and accountability in the environmental and natural resources sectors.
Abstract:This research discusses the relationship between Human Rights (HAM) and the implementation of public policies related to narcotics. In a global context, narcotics policies are often a source of controversy due to their impact…
mpact on individual rights. This research evaluates how narcotics policies can affect basic rights such as the rights to life, liberty, health and justice. In some cases, harsh legal crackdowns on narcotics have led to human rights violations, such as arbitrary arrest and detention, as well as the use of force by security forces. On the other hand, some countries have tried alternative approaches, including decriminalization or legalization of narcotics, with the aim of reducing the negative impact on individuals. This research uses a normative approach. The conclusion from this research is that it is important to maintain a balance between efforts to prevent and handle narcotics with protecting individual human rights. Effective implementation of narcotics policies must take into account the basic rights of individuals and seek to reduce negative social impacts. This research underlines the need for a holistic and sustainable approach in dealing with narcotics issues without compromising human rights
Abstract:Abstract: Sipaku Area Village currently has a population of 1963 family cards with a density of 7423 people divided into 8 hamlets. Villages can still register people who do not have an Indonesia Smart Card with the concerned…
erned office by recording the data on the people who have KPS, PKH or SKTM, to get the Indonesia Smart Card (KIP) program, because many people submit applications and there are many criteria that must be taken into account. faced by the Sipaku Area Village Head Office in determining the priority of potential KIP recipients is very difficult, not transparent and inefficient. Therefore, to overcome this problem, it is necessary to have a system for determining the priority of potential KIP recipients by adding some more basic criteria. In this study a decision support system was designed using the AHP (Analitycal Hierarchy Process) method. The results of calculations using the pairwise comparison matrix for the use of criteria show that the most important priority is shown in the status of an active applicant of 0.391, the second priority is the completeness of the files of 0.406, the third priority is the orphanage of 0.095, the fourth priority is parental income of 0.066, and the priority the fifth is a dependent of 0.041. Meanwhile, for alternative use, the data obtained is that the highest value weight determines the recipient of Smart Indonesia Card Assistance (KIP), namely Rizky Amelia Ritonga with a value of 0.171, the second alternative is Rangga Pranata with a value of 0.141 and the third alternative is Elva Radis with a value of 0.124.
Keywords: Smart Indonesian Card Recipients (KIP), AHP Method, PHP and MySQL.
Abstrak: Desa Sipaku Area yang sekarang ini mempunyai jumlah penduduk 1963 kartu keluarga dengan kepadatan 7423 jiwa yang terbagi dalam 8 Dusun. Desa tetap bisa mendaftarkan masyarakat yang tidak memiliki Kartu Indonesia Pintar ke Dinas yang bersangkutan dengan mendata masyarakatnya yang memiliki KPS, PKH atau SKTM, untuk mendapat program Kartu Indonesia Pintar (KIP), karena banyaknya masyarakat mengajukan permohonan dan banyak kriteria yang harus diperhitungkan, sehingga Kendala yang dihadapi oleh pihak Kantor Kepala Desa Sipaku Area dalam menentukan prioritas calon penerima KIP sangat sulit, tidak transparan dan tidak efesien. Oleh Karena itu, untuk mengatasi permasalahan tersebut perlu adanya sistem dalam menentukan prioritas calon penerima KIP dengan menambahkan beberapa kriteria yang lebih mendasar. Pada penelitian ini dirancang sistem pendukung keputusan menggunakan metode AHP (Analitycal Hierarchy Process). Hasil perhitungan menggunakan matrik perbandingan berpasangan untuk penggunaan kriteria menunjukkan bahwa prioritas yang paling utama ditunjukkan pada status Pemohon aktif sebesar 0.391, prioritas kedua yaitu Kelengkanpan Berkas sebesar 0.406, prioritas ketiga yaitu kondisi yatim piatu sebesar 0.095, prioritas keempat yaitu penghasilan orangtua sebesar 0.066, dan prioritas kelima yaitu tanggungan sebesar 0.041 Sedangkan untuk penggunaan alternatif diperoleh data yaitu bobot nilai paling tinggi menentukan Penerima Bantuan Kartu Indonesia Pintar (KIP) yaitu Rizky Amelia Ritonga dengan nilai 0.171, alternatif kedua Rangga Pranata dengan nilai 0.141 dan alternatif ketiga Elva Radis dengan nilai 0.124.
Kata kunci : Penerima Bantuan PIP, Metode AHP, PHP dan MySQL.