Abstract:Factors that cause airlines to cancel flights include commercial, technical, operational, weather, and airport factors. Airlines are responsible for canceling departures due to health care requirements (accelerated testing):…
ng): if a passenger tests positive for antigen, they must undergo a PCR test; if negative, they can continue, and the price of the ticket is returned to fly back at least 3 days later. If the passenger gets a PCR test, they must quarantine for 14 days, rescheduling the ticket according to the passenger's status after quarantine. Or the entire ticket will be refunded. There are no specific provisions for consumer legal protection for departure cancellations due to failure to complete health care (accelerated testing), but compliance is not limited to Law Number 1 of 2009 concerning Aviation is not achieved. However, passengers as consumers have legal protection under the Consumer Protection Law relating to passenger rights as consumers of air transportation services, and the Civil Code relating to the status of passengers as parties to a transportation contract with airlines.
Abstract:This study expects to determine the impact of cow compost and urea manure to increase yields and ideal plant development. This exploration was completed at the Medan City Food Security Administration, Jl. Delightful Kramat/Selambo…
at/Selambo Ujung. From May to August 2023. This study utilized a factorial randomized bunch plan (RBD) which comprised of 2 treatment factors with the image S which comprised of 3 levels, in particular; ( S1) 1 kg/plot (S2) 2 kg/plot and (S3) 3 kg/plot. The subsequent factorial is the U image which consists of 3 levels to be specific; (U1) 30 g/plot (U2) 40 g/plot and (P3) 50 g/plot. With the goal that 9 medicines were obtained. Every treatment was rehashed multiple times. The perception information was then examined with the F trial of change at the 5% level, in the event that the thing that matters was huge, the test was gone on with the Duncan test. From the aftereffects of the examination and conversation completed, the accompanying ends were obtained: 1). The impact of cow fertilizer application affected plant level, number of leaves, number of blossoms, number of cases and unit weight of bean plants (Phaseolus vulgaris L.) 2). The impact of applying urea manure meaningfully affected plant level, significantly affected the quantity of leaves, fundamentally affected the quantity of blossoms and affected the quantity of cases and unit weight of bean plants (Phaseolus vulgaris L.) 3). The communication between the treatment of cow excrement and urea manure essentially affected plant level, number of blossoms, number of cases and unit weight, but not altogether unique on the quantity of leaves of bean plants (Phaseolus vulgaris L.)
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:This article exposes the matters of elements of surprise in Jack Douglas’ flash fiction entitled Test Rocket. There is a space station sending a test rocket in which any animal may be sent with it. Meanwhile, the rocket…
t comes back but with bigger postures and with a man in it. Through qualitative method and explorative approach, this paper analyses how the mission to other planet in Douglas’ story contains mysteries as well as subtextual surprises. The surprises could be stated as the mouse that is sent and returns as a man, the man is an alien, or the man is the alien waiting for further attacks by his people. The surprise is not clear but implied since audience is asked to think more about how people in the space station think about the test rocket. In conclusion, Test Rocket contains subtextual elements of surprise in which there are unexpected events after sending the mission to Mars. It can also be known that there will always be unbelievable and unexplainable things happening in space.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:Konflik dalam organisasi merupakan fenomena yang tidak terhindarkan, sering kali muncul akibat perbedaan nilai, kepentingan, atau tujuan antar individu maupun kelompok. Penelitian ini bertujuan untuk mengkaji tahapan konflik,…
flik, strategi resolusi, serta dampak yang dihasilkan terhadap keberlanjutan organisasi. Metode yang digunakan adalah studi literatur dengan menganalisis berbagai sumber jurnal, buku, dan artikel relevan terkait dinamika konflik organisasi. Hasil penelitian menunjukkan bahwa konflik dalam organisasi dapat bersifat destruktif maupun konstruktif, tergantung pada pengelolaannya. Tahapan konflik meliputi konflik laten hingga aftermath, sementara strategi resolusi mencakup musyawarah, mediasi, negosiasi, dan kompromi. Pengelolaan konflik yang bijaksana dapat mendorong inovasi, meningkatkan produktivitas, dan memperkuat hubungan kerja dalam organisasi. Penelitian ini diharapkan dapat memberikan wawasan bagi pengelola organisasi dalam menghadapi dan mengatasi konflik secara efektif.
Abstract:Perkembangan digitalisasi perpajakan di Indonesia mendorong hadirnya sistem administrasi Coretax sebagai upaya pembaharuan layanan perpajakan yang terintegrasi. Penelitian ini dilakukan untuk menggali ketaatan wajib pajak…
k dalam implementasi Coretax dengan menekankan pada peran persepsi kemudahan penggunaan sistem dan pengaruh sanksi perpajakan. Penelitian ini menerapkan metode kualitatif deskriptif menggunakan teknik wawancara mendalam kepada wajib pajak orang pribadi karyawan yang memanfaatkan sistem Coretax dalam melaporkan SPT Tahunan. Temuan pada penelitian ini membuktikan bahwa mayoritas wajib pajak masih menghadapi kendala pada tahap awal penggunaan sistem, khususnya dalam memahami fitur-fitur yang tersedia serta alur pelaporan pajak. Namun, setelah memperoleh pendampingan dan pengalaman penggunaan, wajib pajak mulai merasakan kemudahan dari layanan yang terintegrasi dalam satu platform. Selain itu, sanksi perpajakan dan tuntutan administratif dari lingkungan kerja juga menjadi faktor yang mendorong kepatuhan wajib pajak dalam pelaporan pajak. Penelitian ini menunjukkan bahwa kepatuhan wajib pajak dalam implementasi Coretax dipengaruhi oleh interaksi antara penerimaan teknologi dan faktor perilaku.
The development of tax digitalization in Indonesia has encouraged the implementation of the Coretax administrative system as an effort to modernize and integrate tax services. This study aims to examine taxpayer compliance in the implementation of Coretax by emphasizing the role of perceived ease of use of the system and the influence of tax sanctions. The research employed a descriptive qualitative approach using in-depth interviews with individual employee taxpayers who utilized the Coretax system to file their Annual Tax Returns. The findings reveal that the majority of taxpayers still encountered difficulties during the initial stage of system usage, particularly in understanding the available features and the tax reporting procedures. However, after receiving assistance and gaining experience in using the system, taxpayers began to perceive the convenience offered by the integrated services within a single platform. In addition, tax sanctions and administrative demands from the workplace environment were also identified as factors encouraging taxpayer compliance in tax reporting. This study indicates that taxpayer compliance in the implementation of Coretax is influenced by the interaction between technology acceptance and behavioral factors..
Abstract:The purpose of this study was to examine the effect of motivation and career development on organizational commitment among PT. XXX. The research population is 879 employees. This research is associative research, namely…
research that aims to determine the relationship between two or more variables. With the research instrument, namely the validity test which shows that the data obtained is valid and reliable and the research results show that there is no classical assumption. Research shows that motivation has a value of 4.709 and Adjusted R Square of 0.172. In addition, after conducting the research, the value of tcount > ttable is 2.584 > 1.666. This indicates that motivation has a positive effect on organizational commitment. Career development has a score of 4, 013 and Adjusted R Square of 0.172. In addition, after conducting the research, tcount > ttable is 4.029 > 1.666. This indicates that career development has a positive effect on organizational commitment. Variables of motivation and career development have a positive effect on organizational commitment, this is evidenced by the results of the research Fcount > Ftable, namely 10.234 > 3.10.
Abstract:In the 19th to 20th centuries, Indonesia was a region whose geographical position was bordered by several neighboring countries. In the north it is bordered by the Philippines. In the south it is bordered by the Australian…
an Continent. The territory of Indonesia, which is a fertile region, became one of Japan's desires to dominate Indonesia. It emerged in 1940 after seeing that apart from its natural and human resources, Indonesia was very important for Japan's strategic and political interests. Japan was interested in controlling Java Island because politically Java Island was the center of government, Java Island was also the center of Japan's military defense in the Indonesian archipelago. Java Island is economically one of the important areas for the operation of economic activities in Indonesia. At the time of the Japanese occupation, the island of Java consisted of five Syu (residencies), namely Banten, Jakarta, Bogor, Priangan and Cirebon. These areas had many coffee, tea and sugar cane plantations as well as rice fields which were very useful for food for the population and Japanese soldiers. Marketing of goods - goods produced in Japan. Human resources are also very much needed by Japan to support Japan's victory in the Greater East Asia war (Dai Toa no Senso).
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.