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:The question that is most often raised is how science can become the basis for every development of civilization. With this, civilization can be supported by every theory put forward systematically which is embedded in science,…
cience, and all of this also has an impact on the development of science and technology. Therefore, this study tries to explore issues regarding the nature of science and the development of science and technology along with their influence on contemporary developments under the pretext of being able to restore understanding of science and the development of science and technology. This science is divided into several discussion sections, including nature, function, object, source, truth tester and classification. The development of science and technology includes understanding, influence, ethical responsibility for the use of technology and its influence on Islamic education and how Islamic education responds to developments in science and technology
Abstract:This paper contains a comprehensive literature review on the use of songs in teaching English to young learners. This paper reviews the concept of teaching English to young learners, and then discusses the benefits and difficulties…
ifficulties in using songs and how songs should be implemented in English as a Foreign Language (EFL) classroom. A number of previous studies from 2008 to 2015 investigating the use of songs in teaching English have been analysed. Most of the studies used in this research are empirical studies. It is found that the benefits of songs to teach English can be classified into four categories: (1) affective; (2) cognitive; (3) linguistic; and (4) culture. This review presents a better understanding on the benefits and difficulties of using songs to teach English to young learners. It can be argued that teaching English songs to young learners is prominent. At the end, the author outlines several recommendations regarding on how to overcome the difficulties in teaching songs so the use of songs in teaching can be maximised.
Abstract:Abstrak Artikel ini memberikan gambaran tentang sejarah reformasi kurikulum di Indonesia, kondisi kurikulum saat ini, proses reformasi kurikulum, serta tantangan dan implikasi penerapan Kurikulum baru. Artikel tersebut berpendapat…
erpendapat bahwa reformasi kurikulum sangat penting bagi sistem pendidikan Indonesia untuk memenuhi kebutuhan siswanya dan mempersiapkan mereka menghadapi tantangan abad ke-21.
Sistem pendidikan Indonesia menghadapi beberapa tantangan, khususnya di bidang kurikulum. Salah satu permasalahan utamanya adalah tidak adanya keselarasan antara kurikulum dan kebutuhan tenaga kerja, sehingga terjadi ketidaksesuaian antara keterampilan yang diajarkan di sekolah dengan yang dibutuhkan oleh pasar tenaga kerja. Selain itu, sistem pendidikan telah dikritik karena penekanannya yang berat pada hafalan dan hafalan, yang dipandang sebagai penghalang pengembangan pemikiran kritis dan keterampilan pemecahan masalah di kalangan siswa.
Untuk mengatasi tantangan tersebut dan meningkatkan kualitas pendidikan di Indonesia, telah dilakukan berbagai upaya untuk mereformasi kurikulum selama bertahun-tahun. Reformasi kurikulum terbaru, Kurikulum 2013, bertujuan untuk meningkatkan relevansi kurikulum dengan kebutuhan dunia kerja, mempromosikan keterampilan berpikir kritis dan pemecahan masalah, serta membekali siswa dengan keterampilan yang dibutuhkan untuk abad ke-21.
Namun, penerapan Kurikulum baru menghadapi beberapa tantangan, termasuk pelatihan guru yang tidak memadai, kurangnya sumber daya, dan penolakan dari pemangku kepentingan. Artikel ini diakhiri dengan menyoroti perlunya upaya berkelanjutan untuk memastikan keberhasilan penerapan Kurikulum baru dan memaksimalkan potensi dampaknya terhadap kualitas pendidikan di Indonesia.
Abstract
This article provides an overview of the history of curriculum reform in Indonesia, the current state of the curriculum, the process of curriculum reform, and the challenges and implications of implementing the new Curriculum. The article argues that curriculum reform is crucial for Indonesia's education system to meet the needs of its students and prepare them for the challenges of the 21st century.
The Indonesian education system has been facing several challenges, particularly in the area of curriculum. One of the main issues is the lack of alignment between the curriculum and the needs of the workforce, resulting in a mismatch between the skills taught in schools and those required by the labor market. Moreover, the education system has been criticized for its heavy emphasis on rote learning and memorization, which has been seen as a barrier to the development of critical thinking and problem-solving skills among students.
To address these challenges and improve the quality of education in Indonesia, there have been multiple attempts to reform the curriculum over the years. The most recent curriculum reform, the 2013 Curriculum, aims to improve the relevance of the curriculum to the needs of the workforce, promote critical thinking and problem-solving skills, and equip students with the skills required for the 21st century.
However, the implementation of the new Curriculum has faced several challenges, including inadequate teacher training, lack of resources, and resistance from stakeholders. The article concludes by highlighting the need for continued efforts to ensure the successful implementation of the new Curriculum and maximize its potential impact on the quality of education in Indonesia.
Abstract:The Independent curriculum is a new curriculum used in Indonesia and a transitional curriculum from K-13 curriculum. Therefore, this study aims to examine how the role of a teacher in implementing the new curriculum in the…
he class they teach, especially English teachers. This study used library research methods, the data were taken from several articles and similar research. The source of data came from Google Scholar by using keywords the role of the teacher in the independent curriculum and the application of the independent curriculum in English classes. The results of this study indicate that English teachers are people who play an important role in implementing the independent curriculum. The English teacher in this curriculum acts as a giver of understanding, and has influence to improve the quality of education as well as an adapter that aligns the curriculum with the characteristics and needs of students. English teachers can implement an independent curriculum by changing teaching methods, using new strategies to improve learning outcomes. For curriculum implementation there are several strategies that English teachers can use such as games, music, using interactive learning media when teaching, then you can also use Role-play, Information-gap activities, Jigsaw activities, open-ended discussions and debates.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Perkembangan TI menghasilkan pengaruh yang besar dalam bidang pendidikan, terutama pada pengelolaan data akademik serta sistem penilaian siswa. SMPI Hidayatul Athfal hingga saat ini masih menerapkan sistem penilaian manual…
al dan semi-komputerisasi melalui pencatatan nilai pada buku serta pengolahan data memakai Microsoft Excel. Keadaan tersebut memunculkan sejumlah kendala, seperti lambatnya proses pengolahan nilai, kesalahan perhitungan, duplikasi data, serta kesulitan saat pencarian dan penyimpanan data akademik. Oleh sebab itu, dibutuhkan sistem informasi akademik berbasis web guna mendukung pengelolaan nilai siswa secara lebih efektif, efisien, serta terintegrasi. Metode yang dipakai dalam kajian ini ialah prototype melalui tahapan identifikasi kebutuhan, pembuatan prototype, evaluasi, penyempurnaan, serta implementasi sistem. Pengembangan sistem dilakukan memakai Visual Studio Code sebagai text editor, XAMPP menjadi web server lokal, serta localhost guna pengujian aplikasi berbasis web. Sistem dibangun menggunakan PHP, HTML, CSS, JavaScript, serta basis data MySQL. Hasil kajian memperlihatkan bahwasannya sistem informasi akademik berbasis web mampu melakukan peningkatan efisiensi pengolahan data, menekan human error, mempercepat penyusunan laporan nilai, serta memperkuat keamanan dan transparansi data akademik siswa di SMPI Hidayatul Athfal.
The development of information technology has had a significant impact on the field of education, particularly in the management of academic data and student assessment systems. SMPI Hidayatul Athfal still uses a manual and semi-computerized grading system, where scores are recorded in books and processed using Microsoft Excel. This system creates several challenges, such as delays in grade processing, calculation errors, data duplication, and difficulties in searching and storing academic data. Therefore, a web-based academic information system is needed to support the management of student grades in a more effective, efficient, and integrated manner. The research method used in this study is the prototype method, which includes the stages of requirements gathering, prototype development, evaluation, refinement, and system implementation. The system was developed using Visual Studio Code as the text editor, XAMPP as the local web server, and localhost as the web-based testing environment. The programming languages used include PHP, HTML, CSS, JavaScript, and MySQL as the database management system. The results of the study show that the web-based academic information system improves data processing efficiency, reduces human error, accelerates the generation of grade reports, and enhances the security and transparency of students’ academic data at SMPI Hidayatul Athfal.
Abstract:This paper will focus on one of the cases related to pollution caused by the disposal of oil spills into the sea, a case study of the Exxon Valdez oil spill. In that matter, this paper can ''provide the stage'' for several…
al relevant cases related to MARPOL 73/78 to build a discourse on environmental protection at sea based on the perspective of international environmental law. The writing of this paper uses a normative juridical legal research method. Judging from this Exxon Valdez case study, it can be agreed that this international treaty related to the prevention of pollution from ships or MARPOL has a renewal of its effectiveness if there has been an incident of pollution at sea in the past. The incident that impacted MARPOL 73/78 itself has also taught us the importance of protecting marine ecosystems.
Abstract:General election, a vital indicator of a democratic country like Indonesia, has been implemented since 1955, but its realization as a truly democratic process remains questionable. The purpose of this research is to examine…
ine the standards of democratic, quality and ways to strengthen election in Indonesia. The research uses a normative approach, utilizing secondary data and both juridical and conceptual approaches. The juridical approach is employed due to the legal aspects of the research object, while the conceptual approach is utilized to understand the concepts of Democratic and Qualified Elections. The data, which is in the form of descriptions, is analyzed in a qualitative descriptive manner. It is concluded that the realization of democratic and quality elections in Indonesia is highly dependent on several factors, including the state, election participants, and citizens as voters
Abstract:Legal system development certainly cannot be separated from sociological developments that include customs, norms, culture, and religion. In terms of rapid economic development, no doubt, a country is required to have a…
rule of law that can accommodate these needs and could cover various sociological spectrums that exist and are constantly changing within its people. Indonesia as a country with the largest Muslim majority in the world, while the notion of the whole state is based on Pancasila with diverse customs and cultural norms is certainly faced with several challenges, one of which is the transformation and the implementation of living law that includes religious, as well as indigenous law into a state law. The field of economics as an example of a social event that continues to revolve, will significantly be affected in the development of legal and social science. Sharia law is no longer a codification of exclusive law limited to certain groups of people but has become a general rule not only in Indonesia but also internationally with the existence of Islamic banking system. This phenomenon certainly changes the view of the legal order that applies in society if the change is assessed through the eyes of the sociology of law in Indonesia.