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:This study aims to analyze the application of the Hutagogy (Self-Determined Learning) system in basic proficient course training at Pusdiklatcab Jombang, East Java. Hutagogy is a learning approach that gives trainees greater…
ater control and responsibility in organizing and directing their own learning. The research method used is qualitative research with a case study approach. Data were collected through participatory observation, interviews with trainees and instructors, and analysis of training-related documents. The results of this study are expected to provide insight into the effectiveness and benefits of implementing the Hutagogy system in the context of basic proficient course training. A significant 75% strongly agree with the use of diverse media in learning, indicating an understanding of the value of multimedia technologies. Furthermore, 50% strongly agree that students actively participate in course assessments, demonstrating a willingness to evaluate and improve the learning process. Finally, an overwhelming 81.3% support a thorough approach to assessment that includes pre-tests, post-tests, reviews, feedback, and reflections, demonstrating commitment to a holistic evaluation process. And all of the finding explained that hutagogy was applied at Pusdiklatcab Jombang , East Java.
Abstract:Disclosure of a criminal case in order to find the perpetrator of a criminal act cannot be separated from witness statements as evidence. Witness testimony that is recognized as evidence is only testimony that meets subjective…
ective and objective requirements as a witness. In this regard, problems often arise in practice regarding testimonium de auditu witnesses, related to the strength of their evidence before the trial. For certain criminal acts, finding witnesses who saw, heard and experienced the crime is not easy. For example, criminal acts of sexual abuse against children, which are difficult to find because when a criminal act of sexual abuse occurs, at that time there must be only the perpetrator and the victim. The aim of this research is to determine the value and evidentiary strength of the testimony of testimonium de auditu witnesses in the process of proving criminal acts of child molestation. This problem will be answered using normative legal research methods through case studies of Decision Number: 146/Pid.Sus/2020/PN Ktg. The results of the research in writing this article are that the evidentiary value of all evidence, including witnesses, is in the hands of the judge. Judges in determining the value and proof of evidence must pay attention to its suitability with other evidence.
Abstract:Extensive reading practice is a reading activity that involves a variety of materials outside the official curriculum. This research aims to understand how students and teachers implement Extensive Reading Practice and its…
ts impact on language learning. The research method used is a literature review, in which information is collected and analyzed from various sources such as journal articles, books, and related references. The results showed that Extensive Reading Practice received positive responses from students and teachers. Students reported improved reading skills, increased vocabulary, better text comprehension, and increased interest in reading. Meanwhile, teachers reported that extensive reading practice increased students' motivation to learn and active participation in language learning. The role of the school in providing adequate resources for extensive reading practice is also very important. This includes a well-stocked library and a variety of reading materials to support different reading activities. Overall, this study shows that extensive reading practice has significant benefits for students and teachers in improving language proficiency and motivation to learn.
Abstract:This study aims to elucidate the essence of Indonesian elementary school students' lived experiences of mindfulness meditation and how it shapes their perceptions of concentration and memory in the context of "Freedom to…
Learn." A hermeneutic-phenomenological study was conducted with five students in grades 4-5. Data were generated through in-depth conversations and participant observations during a four-week classroom mindfulness program and analyzed through phenomenological reduction and thematic synthesis. The research findings indicate that the unchanging essence, namely "a shift from an anxious mind to a calm mind that opens up space for learning," is expressed through four interrelated themes: perceived emotional calm, sustained attention, easier recall, and positive appreciation of quiet moments. The study concludes that mindfulness is not simply a technique, but a pedagogical way of life that begins with learning; integrating brief, mindful pauses can foster reflective, calm, and independent learners aligned with the Pancasila Student Profile.
Abstract:ChatGPT has attracted considerable media and academic attention as one of the latest developments. It has the ability to generate answers to questions and perform other language-related tasks with exceptional accuracy. This…
his is due to its extensive training set, which closely resembles human-produced texts. Many researchers consider ChatGPT to be an interesting tool for improving students' language and knowledge skills, as well as their problem-solving and communication skills. The study discussed some perceptions of the merits of ChatGPT on English student with each representative answering or filling a questionnaire containing their views or responses to ChatGPT conversations using a quantitative descriptive method. It is hoped that the study can learn how English education students feel using small talk, whether it is having a good effect on their performance or whether it is adversely affecting their performance in college. The results of correlation analysis show patterns of relationships between different variables. There is no linear relationship between the level of agree and strongly disagree, but there is a strong and negative correlation between the level of disagree and strongly agree. meanwhile, a strong positive relationship was observed between neutral and strongly disagree levels.
Abstract:This study used library research research methods to investigate curriculum approaches in English language teaching in Indonesia. The purpose of this study is to identify curriculum approaches commonly used in English language…
nguage teaching in Indonesia and to understand how these approaches shape teaching methods and strategies applied in language classrooms. In this study, the author conducted a comprehensive literature review of relevant literature, including textbooks, research journals, articles, and education policies related to English language teaching in Indonesia. The data collected were analyzed qualitatively to identify curriculum approaches commonly used in the context of English language teaching in Indonesia. The results of this study show that some curriculum approaches commonly used in English teaching in Indonesia include content-based approaches, communicative approaches, task-based approaches, and grammar-based approaches. The selection of this curriculum approach is based on the goals and objectives of the program, as well as the needs and interests of learners. In conclusion, in Indonesia, English teaching is influenced by various curriculum approaches, which shape the methods and strategies applied in language classes. The choice of curriculum approach in English language teaching depends on the goals and objectives of the program, as well as the needs and interests of learners. Different approaches can be used in combination to create a comprehensive and effective language learning experience so that language learners can easily master the language in a formal setting.
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:Schistosomiasis is an endemic disease in Indonesia which is only found in the province of Central Sulawesi, namely in Poso and Sigi Regencies. The area where the distribution of sichistosomes was found was in Kab. Poso in…
n three places namely Bada, Lore and Napu. Although the policy for handling schistosomiasis snails and the impact of the disease has been handled since the colonial era, the Indonesian government has only taken serious action since 1982, which has not been completed until now. The absence of a common view on the problem of schistosomiasis has resulted in an asynchronous implementation of programs and activities related to the alleviation of schistosomiasis. This primary data collection technique also uses secondary data that comes from the Poso health office, the Bada schistosomiasis laboratory and the implementation of triangulation of actors, methods and data through focus group discussions which are expected to be able to map out the issues of involvement and the similarity of viewing problems in the management of schistosomiasis control in the context of the study This takes the area of Bada which is relatively successful although not yet complete. The collaboration model by collaborating with various internal institutional elements of the local government in each related regional apparatus organization, involving the community as an important part by becoming stool collectors, the presence of teachers and priests who provide strengthening information regarding the urgency of participation and collaboration to solve schistosomiasis has a broad impact on program achievements this.
Abstract:Quality public services according to Triguno (1997:78) are related to attitudes and ways of serving customers satisfactorily, which means serving at any time, quickly, being polite, friendly and helpful, as well as professional…
ssional and capable. There are various public complaints submitted through the mass media as evidence that the implementation of services to the community cannot be carried out optimally, giving rise to a bad image of government officials.This study aims to find out how the quality of service provided by the Semarang City Police SATLANTAS Office to the public when applying for a Driving License (SIM) C is based on the use of theory from Parasuraman et al. (1988) which includes:Physical Evidence (Tengibles), Reliability (Reliability), Responsiveness (Responsivness), Guarantee (Assurance), and Empathy (Empaty). The results of the research that has been carried out indicate that the three dimensions of service quality, namely those related to Physical Evidence (Tengibles), Reliability, Responsiveness, are considered by the community to be not optimal when they are obtaining SIM C at the Semarang City Police SATLANTAS Office. While the other two dimensions, namely Assurance and Empathy, are considered by the community to be optimal. This condition resulted in many violations committed by two-wheeled riders, which reached 75% andaccording to data from the Semarang Traffic Police Traffic Unit in 2020, there were 51,858 motorists who did not carry SIM C when driving on the roads in the city of Semarang.