Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research investigates the impact of fiscal policy on economic growth in Indonesia. The study was carried out by analyzing the implementation of public expenditure policies, tax reforms and subsidies implemented by the…
he government in several time periods. Macroeconomic data such as Gross Domestic Product (GDP), inflation rate, investment and household consumption are used to evaluate the effectiveness of fiscal policy in responding to domestic and global economic conditions. The findings show that fiscal policy has a significant impact on economic growth, particularly through increasing infrastructure investment and tax incentives for the private sector. However, challenges such as transparent public budget management and long-term policy consistency need to be addressed to maximize the contribution of fiscal policy to inclusive and sustainable economic growth. Policy recommendations include expanding infrastructure investment, further tax reform to increase efficiency, as well as improvements in public budget management. The implication of this research for national economic policy is the importance of maintaining policy consistency and improving inter-institutional coordination to achieve the goal of sustainable economic development in Indonesia.
Abstract:Public health organizations are required to maintain service quality through strong organizational culture and employee discipline. However, empirical studies that specifically examine both variables in local public health…
th institutions remain limited. This study aims to analyze the effect of organizational culture and employee discipline on employee performance at Puskesmas Curug Bitung, Bogor Regency. The study used a quantitative associative approach with a survey design. The population consisted of 32 employees, and 25 respondents were selected as the sample using the Slovin formula. Data were collected through questionnaires, observations, and structured interviews, then analyzed using validity and reliability tests, Pearson Product Moment correlation, coefficient of determination, and partial t-test. The results show that organizational culture has a positive and significant effect on employee performance, with a correlation coefficient of 0.777, R square of 0.630, and t-value of 5.910. Employee discipline also has a positive and significant effect on employee performance, with a correlation coefficient of 0.808, R square of 0.653, and t-value of 6.583. The novelty of this study lies in its direct testing of organizational culture and discipline without mediating variables in a district-level public health service institution. Strengthening service-oriented culture and consistent discipline is therefore essential to improve employee performance.
Abstract:The manufacturing sector in Indonesia, particularly within the aluminum fabrication and extrusion industry, is currently navigating a period of intense structural transition. Historically characterized by a focus on physical…
ical output and technical specifications, enterprises are now increasingly compelled to adopt a service-dominant logic to maintain competitive viability. This research report investigates the strategic implementation of human resource development programs at NJS Alumunium, focusing on the dual-pathway integration of technical competence (hard skills) and interpersonal proficiencies (soft skills). Utilizing the SERVQUAL framework as a primary evaluative tool, the analysis explores how specific technical abilities, such as CNC machining, precision welding, and CAD design, intersect with soft skills like emotional intelligence, communication, and proactive problem-solving to drive customer satisfaction. The study synthesizes data from contemporary Indonesian industrial policies, including "Making Indonesia 4.0," and academic frameworks such as Workplace Learning (WPL) and Total Quality Management (TQM). Findings indicate that while technical mastery is a prerequisite for entry into the high-end aluminum market, soft skills serve as the critical differentiator in fostering customer loyalty and bridging the gap between expectation and perception. The report further details the role of management information systems, the impact of local cultural paternalism in leadership, and the emergence of green capabilities as essential components of a modern competency strategy. The proposed developmental model advocates for a continuous, mentored, and digitally-enabled training ecosystem that aligns organizational capabilities with the sophisticated demands of both domestic and international consumers.
Abstract:Implementation of Internet of Things (IoT) technology and microcontrollers as an automatic temperature control system on tools for proofing bread dough at the Oei Oei Pizza and Patisserie Micro, Small, and Medium Enterprise…
ise (MSMEs). The primary issue faced by partners was temperature instability during the dough fermentation process, leading to inconsistent product quality. The implementation method included problem identification, tool design and construction, implementation at partner locations, and mentoring and evaluation. The results of the activity showed that the tool can help IoT-based systems maintain stable fermentation temperatures, improve dough quality consistency, and increase production efficiency. This initiative also has a positive impact on increasing partners' capacity to utilize appropriate technology.
Abstract:Rapidly development technology Internet Which No accompanied with education in its use causes internet addiction and tends to using the internet for useless things even negative. Because That writer do PKM with title " INTRODUCING…
NTRODUCING THE INTERNET TO STUDENTS OF SMK TRISULA DOLOK SANGGUL ". Community service to SMK Trisula Dolok Sanggul (PKM) aims to Educating students in the use of the internet, especially students of Trisula Dolok Sanggul Vocational School . The conclusions that can be drawn from the Community Service activities at Trisula Dolok Sanggul Vocational School are: 1. The students who attended the counseling responded warmly and expressed deep appreciation. in relation to the activity, 2. When delivering the material, participants understand how to sort the information provided. internet bars, maintaining internet security, one of which is from phishing crimes and tips for staying productive in working or studying, 3. Participants can answer the questions given well and respond positively is a sign that the extension material has been delivered, 4. Male and female students participating in PKM receive knowledge knowledge new and get certificate participation that is given by organizer activity.
Abstract:Pemanfaatan lahan kosong di kawasan permukiman menjadi salah satu alternatif yang dapat dilakukan masyarakat untuk meningkatkan ketahanan pangan keluarga sekaligus mendukung pembangunan lingkungan yang berkelanjutan. Pekarangan…
arangan rumah yang selama ini belum dimanfaatkan secara optimal memiliki potensi besar untuk dikembangkan menjadi lahan produktif melalui budidaya tanaman hortikultura, tanaman obat keluarga, maupun kegiatan pertanian rumah tangga lainnya. Penelitian ini bertujuan untuk menganalisis optimalisasi pemanfaatan lahan kosong (pekarangan rumah) menjadi lahan produktif di Kelurahan Umban Sari, Kecamatan Rumbai, Kota Pekanbaru berdasarkan perspektif Community Empowerment. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara mendalam, dan dokumentasi. Informan utama dalam penelitian ini adalah Informan A(54 tahun), warga yang aktif memanfaatkan lahan pekarangan rumah menjadi lahan produktif. Hasil penelitian menunjukkan bahwa pemanfaatan lahan pekarangan telah memberikan manfaat berupa peningkatan ketahanan pangan keluarga, pengurangan pengeluaran rumah tangga, peningkatan kualitas lingkungan, dan penguatan hubungan sosial masyarakat. Namun demikian, masih terdapat berbagai kendala seperti keterbatasan pengetahuan budidaya, minimnya akses terhadap sarana produksi, serta kurangnya pendampingan yang berkelanjutan. Berdasarkan analisis lima dimensi Community Empowerment yang meliputi enabling, empowering, protecting, supporting, dan maintaining, optimalisasi pemanfaatan lahan kosong telah berjalan cukup baik meskipun masih memerlukan dukungan dari pemerintah dan masyarakat agar dapat berkembang secara berkelanjutan.
Abstract:This study aims to describe, identify, and analyze in depth the manifestation of ethos, pathos, and logos in Ustaz Abdul Somad's lecture on the importance of maintaining morals. The research method applied is a qualitative…
ve approach with a descriptive type to systematically outline linguistic facts and communication strategies. The data collection process relies on literature review techniques to gather trusted supporting scientific literature. Data reduction, data presentation, and conclusion drawing are utilized as analytical stages to dissect the entire lecture recording based on Aristotle's rhetorical triangle theory. The results show that the element of ethos or credibility is built through the adjustment of local sarong clothing, a humble attitude toward elders, respectful etiquette toward Madurese kiai, and authoritative hadith references. The element of pathos or emotional appeal is manifested through dramatic narratives of a mother's struggle in giving birth, the physical sacrifice of a father in the orchard, the story of his own mother's passing, and the analogy of an old Quranic mushaf for the elderly to arouse the congregation's pity and regret. The element of logos or logical argument is proven through the syllogism of moral priority over material wealth, the law of direct causal retribution for rebellious children, and textual historical proof regarding the inclusivity of the prophet's social relations with non-Muslims. The synchronization of these three rhetorical elements successfully packages weighty morality material into a logical yet deeply touching spiritual presentation for the congregation.
Abstract:The Tudang Sipulung tradition represents the crystallization of deliberative consensus values that persist within the agrarian communities of South Sulawesi. This study aims to describe and analyze the implementation process…
cess of the Tudang Sipulung custom in Marannu Village, Maros Regency. Employing a qualitative research method with a distinct anthropological approach, data were gathered through participant observation and in-depth interviews with key informants. The findings reveal that the execution of Tudang Sipulung in Marannu Village is not merely a ceremonial ritual but a structured forum for collective decision-making. This procession involves a synergy between traditional leaders, village government officials, agricultural extension workers, and the farming community, particularly in preparation for the rice planting season. The primary agenda includes determining planting schedules, selecting seed varieties, and managing irrigation systems to minimize the risk of crop failure. Anthropologically, this tradition serves as a medium for social integration, bridging local wisdom with technical government policies. This study concludes that the sustainability of Tudang Sipulung is a crucial factor in maintaining food security and social harmony within the Marannu Village community.
Abstract:The Malacca Strait is a vital maritime route that faces significant challenges from high traffic volumes and increasingly frequent extreme weather scenarios. These conditions pose serious risks to navigational safety, environmental…
vironmental integrity, and maritime operational security. This study aims to analyse the needs and components of a robust maritime surveillance architecture in the Malacca Strait, particularly in dealing with the impacts of extreme weather and climate change. Additionally, this research will explore the role of geospatial maritime intelligence in enhancing situational awareness and response to maritime incidents. The study findings indicate that a resilient surveillance architecture in the Malacca Strait requires the integration of advanced sensor systems (including multi-spectral radar and meteorological/oceanographic sensors), redundant communication networks, and AI/ML-based intelligent data processing. The adaptive capabilities of the system, including the use of UAVs and USVs, are critical to maintaining operational effectiveness in adverse weather conditions. Additionally, international cooperation and a robust policy framework, encompassing climate change adaptation and ethical considerations, are fundamental to the successful implementation and sustainability of surveillance systems. The Malacca Strait case study highlights specific vulnerabilities and proposes concrete solutions, illustrating a shift from a reactive to a proactive paradigm in maritime security. Building a resilient surveillance architecture in the Malacca Strait is a strategic imperative to safeguard global trade, regional stability, and environmental sustainability amid increasing climate uncertainty. Integrating cutting-edge technology with robust policies and international collaboration will ensure the safety and security of this vital waterway, making it a model for resilient maritime governance globally. A new aspect emphasised is the importance of adapting to climate change and the role of AI in predictive decision-making. This article presents a comprehensive and integrated approach to building a resilient maritime surveillance architecture, with a particular focus on the challenges of extreme weather in the Malacca Strait. Its originality lies in its emphasis on multi-sensor data fusion, the role of artificial intelligence in predictive analytics, and the integration of climate change adaptation into surveillance system design. Additionally, the article underscores the importance of a robust policy framework and international cooperation as the cornerstones of maritime surveillance resilience, offering a blueprint applicable to other critical maritime routes worldwide