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:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:This study aims to analyze the application of the Hutagogy (Self-Determined Learning) system in basic proficient course training at Pusdiklatcab Jombang, East Java. Hutagogy is a learning approach that gives trainees greater…
ater control and responsibility in organizing and directing their own learning. The research method used is qualitative research with a case study approach. Data were collected through participatory observation, interviews with trainees and instructors, and analysis of training-related documents. The results of this study are expected to provide insight into the effectiveness and benefits of implementing the Hutagogy system in the context of basic proficient course training. A significant 75% strongly agree with the use of diverse media in learning, indicating an understanding of the value of multimedia technologies. Furthermore, 50% strongly agree that students actively participate in course assessments, demonstrating a willingness to evaluate and improve the learning process. Finally, an overwhelming 81.3% support a thorough approach to assessment that includes pre-tests, post-tests, reviews, feedback, and reflections, demonstrating commitment to a holistic evaluation process. And all of the finding explained that hutagogy was applied at Pusdiklatcab Jombang , East Java.
Abstract:This research aims to obtain empirical evidence about the influence of Profitability, Company Growth and Previous Year Audit Opinions on the acceptance of Going Concern Audit Opinions . The independent variables used are…
Profitability, Company Growth and Previous Year Audit Opinion. And the dependent variable used is Going Concern Audit Opinion . This type of research data is secondary data obtained from www.idx.co.id and the company website. This research uses a purposive sampling method with the sample companies in this research being the Jakarta Islamic Index 70 (JII70) companies listed on the Indonesia Stock Exchange in 2018-2021. The number of samples obtained was 28 companies with observations for 4 years. The hypothesis in this study was tested using logistic regression analysis using SPSS version 26. The results of this study based on a partial test (Wald test) showed that: 1) The Profitability variable had no significant effect on the Going Concern Audit Opinion . 2) The Company Growth variable has no significant effect on the Going Concern Audit Opinion . 3) The previous year's Audit Opinion variable has a significant effect on the Going Concern Audit Opinion . And based on the results of the simultaneous test (omnibus test) it shows that the variables Profitability, Company Growth and Previous Year Audit Opinion simultaneously have a significant effect on the Going Concern Audit Opinion . And the determinant coefficient obtained was 0.390 or 39%, which means that the independent variable contributed 39% to the dependent variable and the remaining 61% was explained by other variables outside this research.
Abstract:This study aims to explore the impact of Project-Based Learning (PBL) implementation on grade 6 students' understanding of solar system material at SDN Kedungsugo 1 Prambon. The research method used a descriptive qualitative…
tive approach involving grade 6 students and science teachers. The results showed that PBL was effective in increasing students' involvement and understanding of the solar system concept. The implication is that PBL can be used as a dynamic and useful teaching method in improving students' learning experience in elementary schools. Suggestions for improvement involve diversification of teaching materials, further training for teachers, and measurement of long-term impact on students' concept understanding.
Abstract:Korupsi is an infection pestilence for Indonesia and for the entire world. Defilement is the abuse of cash that is generally completed by specific gatherings. Defilement generally happens inside the extent of organizations…
ns and inside the extent of government, this is on the grounds that they believe they are deficient in what they get from their compensation or pay which not set in stone. Defilement is a wrongdoing or a crook act, it is kept in the law and on the off chance that there is a culprit of debasement there will be sanctions identical to what he has done. Right now regulation masters are less firm in managing difficult issues, for example, defilement cases, they are deficient in dealing with them, one of the variables is on the grounds that there are so many debasement individuals and on the grounds that the implementers are apathetic in taking care of them, they favor their own alternate ways, specifically by going to the sanctuary. -claiming not to realize what truly occurred. At present, there are numerous culprits of debasement, particularly in authoritative circles. They ought to orchestrate funds so they can be conveyed to the local area or to the people who need it more, however by and by this isn't true, they rather meddle with the assets that they ought to circulate to the local area. Regulation implementers are likewise lacking in taking care of debasement cases, particularly in administrative circles since they normally feel they are in a higher position and can play with cash. One might say that when there is cash there is opportunity. The answer for this lies in the public arena, the public requirements to assist with debasement cases, particularly in the regulative body, and full consciousness of regulation implementers or people who are obliged to do their obligations to destroy all instances of defilement, particularly those all through Indonesia.
Abstract:The study was intended to identify the concept of the main character in the novel Iyan Not a Middle Child by Armaraher. The method used in this study is a descriptive qualitative description to describe phenomena that people…
ople experience, the description carried out in word and language in a context that leads to the theory proposed by Carl Rogers regarding the concept of self and using a literary psychology approach to unravel the psychological elements of the fictional character contained in the literature. Research shows that the main character in the novel Iyan Not a Middle Child by Armaraher had a negative self-concept, which involved an imbalance between the ideal self and real self in the character Riyan. It deeply influences how the figure sees himself and breathes his life, as well as how he interforms with others from absence unconditional positive regard.
Abstract:Crimes against the environment in the form of environmental destruction can be committed by individuals or corporations. Business activities carried out by corporations often cause environmental damage, because corporate…
activities are primarily aimed at profit. This article was written using a normative legal research method with a case approach. The legal materials used in writing this article are primary legal materials and secondary legal materials. The results of this research are criminal liability for corporations that commit criminal acts as in Decision Number No. 133/Pid.B/2013/PN. Mbo is in the form of civil lawsuit sanctions for losses suffered by victims and criminal sanctions.
Abstract:The aim of writing this article is to determine the expansion of the meaning of the principle of lex specialis derogate legi generali which occurs in cases of same-sex sexual harassment. This research is normative legal…
research that uses a case approach and a conceptual approach. The legal materials used are primary legal materials and secondary legal materials. The technique for collecting and analyzing legal materials used in writing this article is literature study. The result of this research is that the principle of lex specialis derogate legi generali, when implemented in certain cases, can have an expanded meaning. The first meaning is that specific laws override general laws, while the expansion of the intended meaning in a particular case can be interpreted as the textual suitability of the law and the case that occurred.
Abstract:Disclosure of a criminal case in order to find the perpetrator of a criminal act cannot be separated from witness statements as evidence. Witness testimony that is recognized as evidence is only testimony that meets subjective…
ective and objective requirements as a witness. In this regard, problems often arise in practice regarding testimonium de auditu witnesses, related to the strength of their evidence before the trial. For certain criminal acts, finding witnesses who saw, heard and experienced the crime is not easy. For example, criminal acts of sexual abuse against children, which are difficult to find because when a criminal act of sexual abuse occurs, at that time there must be only the perpetrator and the victim. The aim of this research is to determine the value and evidentiary strength of the testimony of testimonium de auditu witnesses in the process of proving criminal acts of child molestation. This problem will be answered using normative legal research methods through case studies of Decision Number: 146/Pid.Sus/2020/PN Ktg. The results of the research in writing this article are that the evidentiary value of all evidence, including witnesses, is in the hands of the judge. Judges in determining the value and proof of evidence must pay attention to its suitability with other evidence.