Abstract:English language education has become a major focus in the education curriculum in many countries, as well as in Indonesia. In the context of the Merdeka Curriculum, evaluation and assessment of English learning play a crucial…
rucial role in determining the successful implementation of the Merdeka curriculum. This study aims to (1) explore the basic concepts of evaluating English learning in the Merdeka curriculum, (1) explore English learning assessment in the Merdeka Curriculum, (3) and explore the challenges in evaluating and assessing English learning in the Merdeka curriculum. This research uses a literature review research method in which secondary sources are obtained from books and journals in supporting the study and findings. The results of this study First, the basic concepts of evaluating English learning in the independent curriculum include formative, summative and authentic assessment. Second, the assessment of the independent curriculum English language learning includes listening, reading, viewing, speaking and writing. Meanwhile, the challenges of evaluating and assessing English learning in the independent curriculum include the development of assessment instruments that are in accordance with the principles of the independent curriculum, the integration of continuous formative assessment in the independent curriculum, and aspects of inclusiveness in English learning.
Abstract:This study aims to determine the type of the taxes in school financial management. This study use basic qualitative or descriptive research approach with data collection techniques in this study are interviews and documentation.…
ntation. The data analysis use are data presentation and verification. The result of study obtained information about the type of taxes paid by SMA Negeri 13 Surabaya, namely Value Added Taxes and Income Taxes. At the SMA Negeri 13 Surabaya, transparency in the use of taxes in scholl is making accountability reports. The school treasure makes transparent accountability reports related to the use of tax funds in detail to interested parties. In order to comply with applicable tax regulatioms, SMAN 13 Surabaya several things, namely; [1] understand the applicable tax regulations in the school area; [2] identify relevant tax liabilities; [3] conduct tax planning to minimize the tax burden as much as legally possible; [4] register as taxpayer; [5] collect and make timely payment of taxes; [6] conduct tax reporting in accordance with applicable regulations.
Abstract:Preventive Maintenance, Predictive Maintenance, Corrective Maintenance in induction motor 3 phase is one of the equipment that is highly used to support the various processes. In general, induction motors are used to rotate…
ate pumps, blowers or compressors. Maintenance is a combination of various action taken to maintain an asset and repairs that is always in a ready to use condition to carry out productivity effectively and efficiently in accordance with standards. To improve the performance of the generator in the PLTU, and maintain the working performance of the motor routine maintenance needs to be carried out. Motor maintenance is one of the most important things to increase the reliability of the production process in an industry. In various industrial activities which are full of exciting processes, motor motors are one of the equipment or tools that are highly used to support these various processes. In large industries, induction motor, are the main control for driving other equipment.
Abstract:This research explores dispute resolution methods in the field of Sharia economics through the arbitration mechanism. With the rapid growth of Sharia-based financial industries, the need for effective dispute resolution…
in accordance with Sharia economic principles becomes increasingly pressing. Arbitration is considered a relevant alternative compatible with Islamic law in handling Sharia economic conflicts. This study will trace the Islamic legal principles applicable in arbitration and analyze the success and challenges of Sharia economic dispute resolution through the arbitration process. Additionally, the research will review the role of arbitration institutions and regulations supporting Sharia dispute resolution. Thus, this study provides in-depth insights into the potential of arbitration as an effective means of resolving Sharia economic disputes and its contribution to the global development of Sharia-based financial systems.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A…
systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.
Abstract:This study aims to determine the effectiveness of a personal approach in helping elementary school students who experience learning difficulties. The subject of the study was a fifth-grade student with the initials D, who…
o showed obstacles in learning focus, motivation, and independence. The methods used included observation, interviews, and the provision of guidance services in two sessions. The results of the study indicate that a personalized approach can enhance self-awareness, problem-solving skills, and learning focus among students. Additionally, active support from parents and teachers plays a significant role in supporting the success of counseling. This study contributes to counseling practice in elementary schools by emphasizing the importance of empathetic and collaborative individual interventions.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, tax avoidance, dan deferred tax burden terhadap firm value pada perusahaan sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama…
ama periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari situs resmi BEI. Sampel penelitian ditentukan melalui purposive sampling, sehingga diperoleh 8 perusahaan dengan total 40 observasi selama periode penelitian. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda yang diolah menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa tax planning berpengaruh positif dan signifikan terhadap firm value, yang mengindikasikan bahwa perencanaan pajak yang efektif dapat meningkatkan nilai perusahaan di mata investor. Sementara itu, tax avoidance dan deferred tax burden tidak berpengaruh signifikan terhadap firm value, yang menunjukkan bahwa praktik penghindaran pajak serta besarnya beban pajak tangguhan belum menjadi pertimbangan utama investor dalam menilai nilai perusahaan sektor pertambangan batu bara.
Abstract:The ambiguity of the norms in Article 51 of the Law raises issues regarding the validity of copies of corrected deeds and the liability of Notaries towards the parties involved. This study aims to analyze the legal status…
s of the corrected deed copies and the forms of Notaries' responsibility for errors that occur. The research method used is normative juridical legal research with legislative and conceptual approaches, through descriptive qualitative analysis of primary and secondary legal materials. Research findings indicate that corrections to copies of deeds remain valid and equivalent to the deed minutes as long as the errors are administrative in nature and the corrections are made in accordance with regulations, so they do not alter the substance of the deed. However, if corrections are made not in accordance with the UUJN procedures or result in substantial differences with the minutes, then the copy of the deed may be downgraded to a private deed and categorized as a legally defective deed. Notaries are liable in civil, administrative, criminal, and ethical terms, because such negligence constitutes an unlawful act under the concept of liability. In conclusion, corrections to deed copies remain valid as long as they do not change the substance and are carried out according to procedure, while Notaries are obliged to bear legal responsibility for any typing or writing errors arising from their negligence.