Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
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 limited ability of principals in developing teacher abilities, less effective leadership styles and the implementation of academic supervision. This research is a qualitative research with…
th case study method. The results of this study indicate that planning for academic supervision has become a principal program and the preparation of this plan has involved all parties in the school. The principal performs academic supervision of all teachers, in which the principal is assisted by the vice principal and senior teachers who are given a letter of assignment. Supervision of academic supervision, the principal checks and signs the teacher's administrative documents and monitors when the teacher conducts teaching and learning activities in the classroom. Follow up on the results of academic supervision by providing input both orally and in writing. Problems, among others, some teachers in the implementation of supervision are not according to a predetermined schedule, and senior teachers are less well versed in IT. Academic supervision solutions include adjusting the schedule in academic supervision in accordance with the teacher's readiness, and mentoring senior teachers who do not understand IT.
Abstract:This study examined the management of teacher performance improvement in manifesting professional teachers in schools (Madrasah). The researcher conducted this study because of being motivated by the implementation of teacher…
acher performance management that has not been running optimally, especially in MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. The sample in this study was the staff management of the schools, especially the principal, and teacher or educator staff in both schools studied, and the students, both at MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. Then, the research method used in this study was descriptive-holistic aiming at finding out descriptive and holistic explanations as well as examining the assumptions used in more depth based on the findings and interpretations of the data in the research field. The data were collected through documentation techniques, interviews, and direct observation by the researcher. The results showed that the management of teacher performance improvement was able to make teachers professional, when the management of improving teacher performance was carried out based on the principles of scientific management and adjusted to the needs and characteristics of the school. Both schools (Madrasah) have been quite successful in implementing teacher performance management optimally. It could be seen in the efforts of both schools in several aspects examined. The planning aspects of both schools (Madrasah) involved a contextual analysis of all school resources and the school’s goals. The implementation of the aspects, in both schools (Madrasah), involved various performance indicators such as; (1) providing the guidance and distributing teacher self-evaluation tools; (2) carrying out academic supervision; (3) studying and concluding the results of academic supervision; (4) communicating the results of academic supervision to the teachers individually; (5) discussed the follow-up including; (a) conducting a non-formal program covering of handling cases that were individual and casuistic in nature (curative); (b) conducting a formal program, namely handling cases that were general in nature, and carried out by all teachers through training in the form of developing and deepening performance points such as composing a lesson plan. Both schools (Madrasah) showed their uniqueness, especially in the indicators of problem solving and following up. The evaluation aspects of both schools (Madrasah) were quite good at measuring existing education services, as well as measuring the extent to which the school elements have achieved predetermined qualifications. In general, this study concluded that both schools (Madrasah) were quite optimal in implementing teacher performance management by referring to the functional aspects of management; planning, implementation, and evaluation.
Abstract:The role of professionalism of employes is determined by the level of abilty of employes who are reflected through everyday behavior in the organizations. the ability of employes in providing public services leads to the…
achievement of organizational goals that have been planned previously. The regional financial and asset management agency of konawe regency. The results showed that the work productivity of the employees of the Konawe district financial and asset management agency can be achieved in terms of aspects, (a) ability, (b) improving the results achieved, (c) the spirit of work, (d) self deflopment, and (e) quality. factors that influence the work productivity of employes of the konawe district financial and asset management agency, which consist of factors. Motivation, with the motivation of employees to work more productively, Discipline, namely employees who work by obeying the rules and regulations existing rules, Work, ethics employees at work have character, attitude and ethics. Skills, namely employees in work are supported by work skills acquired through education and training or technical guidance. education, namely employees thou who have formal education affect the work ability of employees.
Abstract:This research aims to describe and analyze the Palimanan Style Rumyang Mask Dance using the Theory of Liminality based on the thoughts of Victor Turner. This study uses the Qualitative Content Analysis method because the…
results of this study are in the form of described sentences. The object of this research is the Palimanan Style Rumyang Mask Dance. The cornerstone of the theory used in this study is Victor Turner's Theory of Liminality in analyzing the Palimanan Style Cirebon Rumyang Mask Dance. Data collection using interviews, observations, document studies and library studies. Data collection uses data triangulation techniques. The results obtained in this study are data descriptions, namely data on the presentation form of The Cirebon Palimanan Style Rumyang Mask Dance including: motion, makeup, fashion, accompaniment music, property and floor design. Palimanan Style Rumyang Mask Dance Data is interpreted based on Victor Turner's theory of Liminality with 3 cycles, namely the Pre liminal stage when the dancer has not danced the rumyang mask, the Liminal stage when the dancer pulls the Mask rumyang Cirebon Palimanan Style, and the last stage is Post Liminal after the dancer pulls the Mask Rumyang Cirebon Palimanan Style. Based on the results and discussions, it can be concluded in the Mask Dance of Rumyang Cirebon Palimanan Style There are 3 cycles of Liminality Theory. and the last stage is Post Liminal after the dancer pulls the Mask Rumyang Cirebon Palimanan Style. Based on the results and discussions, it can be concluded in the Mask Dance of Rumyang Cirebon Palimanan Style There are 3 cycles of Liminality Theory. and the last stage is Post Liminal after the dancer pulls the Mask Rumyang Cirebon Palimanan Style. Based on the results and discussions, it can be concluded in the Mask Dance of Rumyang Cirebon Palimanan Style There are 3 cycles of Liminality Theory.
Abstract:This research is intended to identify the quality of employee activities. This research uses qualitative methods. Information gathering was attempted through monitoring, questioning and documentation. Sourced from questions…
ons and answers with administrative employee informants, employees also have self-ability, maximum activity results, activities and enthusiasm in working. The research procedure used in this research is a qualitative descriptive procedure where each information is combined, analyzed and then concluded that the type of research used is qualitative descriptive. The results of this research conclude that the system and rules of the method of removal of state -owned property are in accordance with Regulation of the Minister of Finance No. 83. or PMK. 06 Deed of 2016 on the rules of the method of destruction and destruction of state property as well as the release of elements of the internal regulation system of the ruler in accordance with the Regulation of the Internal Regulation System of the ruler No. 60 of 2008.
Abstract:State -owned commodities are all goods purchased or obtained on the weight of the state budget or obtained from other legal acquisitions. The elimination of state -owned relics is the last activity to carry out the management…
ement of state -owned relics, not a simple action from the governing board. The purpose of this research is to identify whether the system and method of removal of state -owned property is in line with the Regulation of the Minister of Finance. 83 or pmk. 06 or 2016 Regarding the rules of the method of destruction and destruction of property belonging to the state is assessed from whether the elements of the system of internal regulation of the ruler has been in accordance with the regulation of the system of internal regulation of the ruler in 2008. The research procedure used in this research is a qualitative descriptive procedure where each information is combined, analyzed and then concluded that the type of research used is qualitative descriptive. The results of this research conclude that the system and rules of the method of removal of state -owned property are in accordance with Regulation of the Minister of Finance No. 83. or PMK. 06 Deed of 2016 on the rules of the method of destruction and destruction of state property as well as the release of elements of the internal regulation system of the ruler in accordance with the Regulation of the Internal Regulation System of the ruler No. 60 of 2008.
Abstract:Perkembangan teknologi digital memberikan pengaruh besar terhadap proses pembelajaran, termasuk dalam Pendidikan Agama Islam (PAI). Media sosial yang awalnya digunakan sebagai sarana komunikasi dan hiburan kini berkembang…
g menjadi sumber belajar yang interaktif, fleksibel, dan mudah diakses oleh peserta didik. Penelitian ini bertujuan untuk menganalisis optimalisasi penggunaan media sosial sebagai sumber belajar Pendidikan Agama Islam di era digital serta mendeskripsikan manfaat dan tantangan penggunaannya dalam proses pembelajaran. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis studi literatur melalui pengkajian berbagai jurnal, artikel ilmiah, dan sumber referensi yang relevan. Hasil penelitian menunjukkan bahwa platform seperti YouTube, Instagram, dan TikTok mampu meningkatkan minat belajar, mempermudah akses materi keagamaan, serta mendukung pembelajaran PAI yang lebih inovatif dan komunikatif. Namun, penggunaannya juga menghadapi beberapa tantangan, seperti penyebaran informasi yang tidak valid, rendahnya literasi digital, dan potensi distraksi dalam belajar. Oleh karena itu, diperlukan pendampingan dan pengawasan agar penggunaan media sosial dapat mendukung pembelajaran PAI secara efektif dan bertanggung jawab di era digital.
The development of digital technology has a significant impact on the learning process, including in Islamic Religious Education (PAI). Social media, which was initially used as a means of communication and entertainment, has now developed into an interactive, flexible, and easily accessible learning resource for students. This study aims to analyze the optimization of social media use as a learning resource for Islamic Religious Education in the digital era and to describe the benefits and challenges of its use in the learning process. The research method used is a qualitative approach with a literature study type through the review of various journals, scientific articles, and relevant reference sources. The results of the study indicate that platforms such as YouTube, Instagram, and TikTok are able to increase learning interest, facilitate access to religious materials, and support more innovative and communicative PAI learning. However, its use also faces several challenges, such as the spread of invalid information, low digital literacy, and potential distractions in learning. Therefore, guidance and supervision are needed so that the use of social media can effectively and responsibly support Islamic Education learning in the digital era.
Abstract:Program magang merupakan kegiatan penting yang membantu mahasiswa memperoleh pengalaman kerja yang relevan dengan bidang studinya. Namun, pemilihan program magang terbaik di Universitas Royal sering kali masih dilakukan…
secara subjektif dan informal. Penelitian ini bertujuan untuk menerapkan metode ELECTRE (Elimination Et Choix Tradusiant la Realite) guna membantu pemilihan program magang terbaik berdasarkan beberapa kriteria, yaitu bidang pekerjaan, kesesuaian dengan jurusan, reputasi instansi, Lokasi dan benefit. Penelitian ini dilakukan secara manual melalui perhitungan matriks Keputusan ternormalisasi, index concordance dan discordance, serta matriks agrerat dominasi untuk mendapatkan peringkat alternatif. Hasil penelitian menunjukkan bahwa metode ini dapat memberikan rekomendasi secara objektif, dengan program magang terbaik berada di Dinas Ketahanan Pangan Kabupaten Asahan. Metode ELECTRE terbukti efektif dalam bembantu mahasiswa mengambil Keputusan secara sistematis dan rasional dalam pemilihan tempat magang.