Abstract:An English folksong entitled The Wellerman became popular in Indonesia recently. Therefore, the accuracy and acceptability in folksong were important to be investigated. This paper reported the accuracy and acceptability…
of English into Indonesian translation in a folksong entitled The Wellerman. This research applied descriptive qualitative method. In addition, this research combined with purposive sampling technique. Nababan translation quality assessment framework was used to investigate the accuracy and acceptability of the folksong. The whole The Wellerman’s lyrics consist of 28 lines which was then assessed by the raters in terms of its accuracy and acceptability. The raters were 2 translators and 1 writer. The raters were purposely chosen to conduct reliable results of the accuracy and acceptability. This study found the average score of the accuracy was 2. 35 with 198 total scores and the average score of the acceptability was 2.48 with 209 total scores. The result indicates that the translation was relatively accurate and acceptable for the raters. However, it needs further improvement to maintain the context of the source text (ST) in the target text (TT) to reach an accuracy and acceptability in The Wellerman folksong. This study implied that it is crucial to maintain the imagery, narration, and the context of folksong translation.
Abstract:The implementation of this research is to find out the application and development of the character of Pancasila through the implementation of the independent learning curriculum at SD Negeri Tandes Kidul I No. 110 Surabaya…
aya City. The qualitative approach used in this study. Observation and data collection will be carried out from January to April 2024. SD Negeri Tandes Kidul I No. 110 Surabaya City is the place where the data is collected. Results in this study: The value of Pancasila character developed through the implementation of the independent curriculum at SD Negeri Tandes Kidul I No. 110 Surabaya City is not optimal; this is evidenced by the results of observation where not all students practice the developed Pancasila character. 10 out of 18 class teachers said that the development of Pancasila character in the implementation of the independent curriculum requires a long time and process. In addition, the implementation of the independent curriculum policy in schools is also still found to be found many obstacles, including Teachers still do not understand the independent curriculum policy, there is still confusion in implementing the independent curriculum. This is not without reason, one of which is because there are not too many trainings and workshops on the independent learning curriculum, teachers are also busy with quite a lot of administrative tasks.
Abstract:The purpose of this study is to analyze the legal responsibility of banks towards customers in cases of personal data leaks, examine the extent of legal protection provided to customers, and describe efforts that can be…
made to minimize the risk of data leaks. This study uses a literature study method by collecting and analyzing various legal sources, such as laws and regulations, court decisions, journals, and literature related to data protection in the banking sector. The results of the study indicate that banks have legal responsibilities based on the Personal Data Protection Law (UU PDP) and banking provisions to maintain the confidentiality of customer data. If a data leak occurs, the bank can be subject to administrative, civil, or even criminal sanctions depending on the level of negligence. In addition, this study found that customers have the right to claim compensation if the data leak causes material or immaterial losses. However, the effectiveness of law enforcement still faces challenges, such as lack of customer awareness and complexity of evidence. Therefore, it is necessary to strengthen regulations, improve cybersecurity systems by banks, and educate customers to mitigate the risk of data leaks. The implications of this study are expected to provide recommendations for regulators and banking industry players in strengthening the protection of customer personal data.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This study aims to examine the authenticity of Sahih Bukhari Hadith No. 2112 regarding the right of khiyar through a comprehensive takhrij method to ensure the validity of the evidence in muamalah policy. Additionally, this…
his study examines the mechanism of transmitting legal texts without editorial changes and compares the ijtihad of the four schools of jurisprudence regarding time limits to provide consumer protection solutions in the digital age. The methodology employed is normative legal research using a descriptive-analytical qualitative approach through library research. Data collection techniques involved cataloging hadiths on khiyar from the Kutubus Sittah, identifying the structure of the isnad, and analyzing key vocabulary (mufradat). Data analysis was conducted through stages of isnad criticism to assess the quality of the narrators, systematic analysis of the matn, comparative analysis across schools of thought, and the synchronization of traditional principles with modern economic realities. The research results indicate that the hadiths on khiyar possess exceptional chain of transmission quality within the Silsilah adz-Dzahab tradition, ensuring the text’s accuracy free from distortion over fourteen centuries. Regarding the time limit for khiyar syarat, differing viewpoints were identified: the Shafi’i school limits it to a maximum of three days, while the Maliki school allows a duration of up to 38 days depending on the type of object. In conclusion, the principle of khiyar remains relevant in the digital economy through the transformation of the order cancellation feature as a manifestation of khiyar majelis, as well as the return policy as an application of khiyar aib and khiyar syarat. The implications of this research emphasize that the ethical values of khiyar can serve as a foundation for regulators in refining consumer protection laws to minimize information asymmetry and ensure full consent (antaradin) in every online transaction
Abstract:The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This…
is study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.
Abstract:This study aims to determine the effectiveness of a personal approach in helping elementary school students who experience learning difficulties. The subject of the study was a fifth-grade student with the initials D, who…
o showed obstacles in learning focus, motivation, and independence. The methods used included observation, interviews, and the provision of guidance services in two sessions. The results of the study indicate that a personalized approach can enhance self-awareness, problem-solving skills, and learning focus among students. Additionally, active support from parents and teachers plays a significant role in supporting the success of counseling. This study contributes to counseling practice in elementary schools by emphasizing the importance of empathetic and collaborative individual interventions.
Abstract:Teaching assistance is part of a field experience program aimed at integrating theory learned in lectures with hands-on practice in the classroom. Through this activity, students are expected to develop pedagogical, professional,…
essional, social, and personal competencies in line with the demands of the teaching profession. This teaching assistance activity is conducted at UPT SD Negeri 066656, one of the elementary schools in Medan, specifically located at Jl. Karya Sembada No. 182 A PB. Selayang II. The objective is to provide direct teaching experience, understand student characteristics, and develop skills in designing, implementing, and evaluating the learning process. Through this teaching assistance program, students not only observe the learning process but also actively participate in teaching activities and assist teachers in the learning process. This report is compiled as a form of accountability for the implementation of the teaching assistance activities and as a reflection on the experiences gained during the program. Additionally, students have carried out a series of activities focused on improving the quality of learning and applying 21st-century learning approaches. The activities conducted include: Students observing the learning process in the classroom, including analyzing the curriculum and students' learning needs. Students developing learning materials such as lesson plans/teaching modules and designing learning media. Students also actively participating in the adaptation of technology in learning.