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 Covid-19 pandemic poses future space planning challenges. The current Covid-19 pandemic has greatly impacted everyone around the world covering all fields from health, economy, and food security, to sports, including…
the field of spatial planning. Control of infectious virus outbreaks must be involved in spatial planning. Spatial planning that cares about the level of human health is no longer just struggling with green open space. But there should also be space for physical distancing in public places. The purpose of this study is to analyze the spatial planning of East Java Province during the Covid-19 pandemic in supporting state defense. This paper is written based on the results of qualitative research using phenomenological research design. In this study, the data collection process was carried out using interview, observation, and documentation study methods. The data obtained is then analyzed through four stages, namely data collection, data condensation, data presentation, and drawing conclusions or verification. The results showed that spatial planning during the pandemic was carried out with four aspects, namely analyzing the Covid-19 distribution map in East Java, planning changes in policies and strategies with public health considerations, planning space structures with the addition of emergency infrastructure, and planning space patterns with the allocation of green open space. The obstacles faced in spatial planning are the restriction of working hours and the implementation of WFH for employees, and the lack of community support as an affected object. Both are overcome by implementing digitalization strategies and community participation so that the spatial planning agenda during the Covid-19 pandemic can run well. In addition, the better spatial planning during the pandemic, the better the country's defense because of the non-military threat in this case the Covid-19 virus can be well anticipated.
Abstract:The purpose of this study is to determine the management of employee work stress in improving the performance of public service UPT Pelayanan Pajak Daerah Tanjungpinang. This study used qualitative research methods. The…
design of this study uses a descriptive design. The data collection method used is a field study which includes open observation, unstructured interviews, documentation studies, and triangulation. The results of this study indicate that the factors that cause work stress on service employees at UPT PPD Tanjungpinang include: 1) network problems; 2) different characteristics of Taxpayers; 3) personal problems of employees; and 4) pressure from agencies. The management of work stress carried out by service employees is by refreshing, or leaving the room for a moment, chatting with colleagues, and others. Management of work stress carried out by agencies through three categories, namely, organizational communication, employee performance appraisal, and employee welfare.
Abstract:The purposes of this study are 1) To describe the performance of the employees at the Banjarbaru District Head Office based on the factors that influence it; 2) To find out the efforts made by the Banjarbaru District Head…
d to improve the performance of his employees. The results showed that the majority of the employees at the Banjarbaru Camat Office were still non-civil servants with a percentage of 48% and another 52% were civil servants. Referring to the research topic, basically, all indicators that affect employee performance which are used as indicators in measuring performance are indicators that are interrelated and mutually supportive, it's just that there are several factors that do not really affect the performance of employees when they are given assignments. or in acting as an employee.
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:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:Working from home can be a very effective behavior for cost efficiency or consumption expenditure and transportation costs that must be issued when working in the office. This should make employees more comfortable and more…
ore productive at work. However, in practice there are many problems faced by companies when applying the WFH method, one of which is the lack of increasing employee motivation at work and even decreasing motivation as happened at PT Gemilang Rizky Medika. This study uses a qualitative approach. The data was obtained by interviewing the owner of the company. The results of this study state that the causes of employees of PT Gemilang Rizky Medika losing work motivation when organizational culture changes occur, among others, being unfamiliar with the work system at home, lack of work facilities at home and lack of coordination between teams. The forms of motivation given by the leadership of PT Gemilang Rizky Medika to employees during WFH include: 1) communication between leaders and subordinates must run well; 2) awarding employees; 3) work flexibility that is not too tight and 4) providing supervision and punishment to employees.
Abstract:Increased productivity in SMEs in terms of quality service delivery is crucial for economic growth and development. Most SMEs are bedevilled with destructive workplace deviant behaviour, particularly the incivility of owners/managers…
ners/managers and employees towards customers, which have different consequences for workplace performance parameters such as a decline in sales, low patronage, and by extension, weak gross domestic product contribution. Using the social exchange theory, this cross-sectional study examined the influence of workplace incivility on productivity among 365 owners/managers, supervisors, and employees of SMEs in the liquefied petroleum gas sub-sector in Lagos State. Stratified proportionate sampling was utilized to select the respondents. The outcomes revealed that workplace incivility in the form of rudeness, discourteous disposition, and derogatory remarks predicted productivity in terms of an interaction between customers and employees and the capacity of the service process. Also, our findings accentuated the essence of avoiding direct and indirect costs that are linked with workplace incivility. The study recommended the communal and positive interpersonal relationships between owners/managers, employees, and customers and suggested training on emotional intelligence as a panacea for behavioral responses.
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:Public administration currently refers to the professionalism of the performance of government officials in public services One of the agencies formed by the local government is the Village Office. The purpose of this study…
udy was to analyze the role of local culture in the relationship of leader member exchange to the performance of employees at the Village Office in Abiansemal District. The research is causal in nature to provide an explanation and understanding of the relationship between the leader member exchange variable, local culture and employee performance variables. The research population was all employees of the Village Office in Abiansemal District, totaling 269 employees. Questionnaires that have been tested for validity and reliability were given to 73 respondents. Methods of data collection by observation, interviews, documentation, literature and questionnaires. The method of determining the sample with a saturated sample and the method of analysis using descriptive analysis and inferential analysis with Partial Least Square (PLS) analysis. The results show that the leader member exchange variable has an effectsignificanton employee performance, local culture has an effect positive and significant on employee performance.Local culture is not able to moderate the influenceleader member exchangeon employee performance but tends to be a predictor variable because it has positive but not significant results.