Abstract:The transformation of Indonesia's education system faces significant challenges in aligning with the demands of globalization, digitalization, and lifelong learning. These challenges have sparked debates regarding the effectiveness…
fectiveness of the full-day school model and the modular education system. This study aims to comparatively analyze these two approaches within the context of primary and secondary education in Indonesia, referencing modular education practices in the United Kingdom as an international benchmark. The study employs a qualitative approach based on a literature review, utilizing thematic content analysis of 20 accredited scholarly sources selected through strict inclusion criteria, and analyzed with the assistance of NVivo software to ensure thematic accuracy.The findings indicate that the full-day school model excels in fostering discipline and consistent learning structures; however, it poses risks of cognitive fatigue and is less supportive of differentiated instruction. In contrast, the modular system offers flexibility, opportunities for personalized learning, and deeper conceptual understanding, yet requires adequate digital infrastructure and self-directed learning literacy, which are not evenly distributed.The study concludes that no single educational model is universally superior; instead, each holds contextual relevance. This research contributes theoretically by enriching the comparative education literature and practically by informing the design of more adaptive, inclusive, and responsive learning policies to meet the challenges of the 21st century, while also supporting efforts to achieve quality education as outlined in the Sustainable Development Goals (SDGs).
Abstract:In order to show how a micromanaged leadership style impacts job satisfaction among generation Z employees, this study used self-efficacy as a mediating variable. The study's sample and demographic were Riau Province's Generation…
eneration Z workers, who were born between 1997 and 2012. The sample size consisted of 203 respondents using a non-probability sampling approach and a questionnaire survey for data collection. The study's conclusions were tested using SmartPLS 3. It featured an outside model, like a validity and reliability test, and an interior model, such a model fit test and a research hypothesis test. The results of the investigation demonstrated the validity and accuracy of each indicator. The hypothesis test results demonstrated that job satisfaction was positively and significantly impacted by self-efficacy, that self-efficacy was positively and significantly impacted by micromanaged leadership style, and that job satisfaction was not significantly impacted by leadership style. Indirect hypothesis testing using self-efficacy as a mediator between job satisfaction and the micromanaged leadership style produced positive and significant results. The results of the study indicate that the relationship between work happiness and micromanagement leadership style can be totally mediated by self-efficacy.
Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Abstract:MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and…
reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Abstract:This qualitative research discusses the implementation of the Financial Management Accounting Information System (FIS) and its implications for the efficiency and effectiveness of financial management of organizations or…
companies. Through a case study approach, this research analyzes how the implementation of AIS-PK affects the sprocess of recording, monitoring, and reporting finances. Data were obtained through interviews with relevant personnel, direct observation, and analysis of finance-related documents. The results show that the implementation of AIS-PK positively affects the efficiency of financial management by improving accuracy and speed in recording transactions and monitoring cash. In addition, the ability to generate real-time financial reports also strengthens more timely decision-making. The implication of these findings is the importance of information technology integration in financial management strategies to improve organizational or corporate performance
Abstract:This research is to analyze the implementation of management information system to improve employee performance in the company. The method used is qualitative descriptive method of analysis. The data sources used are various…
ious references or library sources about the study of the implementation of management information systems to improve employee performance. Data collection techniques through documentation techniques, namely by carefully and critically reading various references. The result of this study is that the implementation of management information system provides benefits for employees by providing time efficiency, data accuracy, work effectiveness and group management that it can improve employee performance in the company.
Abstract:The Ministry of Maritime Affairs and Fisheries, in its government mission, carries out the creation of Maritime and Fisheries Business Actor Cards (KUSUKA). This card is an individual identification card issued by the Ministry…
nistry of Maritime Affairs and Fisheries of the Republic of Indonesia for maritime and fisheries business actors in Indonesia. This research discusses matters related to the results of the implementation of the KUSUKA card program services at the Kundur District Fisheries Business Services UPT. The aim of this research is to find out the results of the implementation of the KUSUKA card at the Kundur Fisheries Business Services UPT. The approach used in this research is descriptive qualitative using data collection methods in the form of observation, interviews and documentation. The results of this research show that the implementation of the KUSUKA card program for the community at the Kundur District Fisheries Business Services UPT is as expected. The implementation of this program meets expectations based on the following 6 indicators: a). effectiveness: the results achieved have met expectations. b) Efficiency: time and costs are efficient. c). Adequacy: Human resources and facilities/infrastructure are adequate. d). Alignment: program benefits are adequate. e). Responsiveness: service is adequate. f). Accuracy: the program results are useful. However, the effectiveness indicators and efficient indicators still cannot be said to meet expectations, this is because there are problems or obstacles such as the lack of clarity on the time for printing KUSUKA cards which only adjusts the bank's ability to print cards, the functions and benefits of the program have not been fully felt and there is no real change in the lives of the community or fisheries business actors in the Kundur District Fisheries Business Services UPT.
Keywords : Public Services, Evaluation, Kusuka Card
Abstract:The rapid growth of the hotel industry requires hotels to improve operational planning, one of which is by forecasting room reservations. Inaccurate forecasting may cause an imbalance between room availability and customer…
er demand. This study aims to compare the Weighted Moving Average and Single Exponential Smoothing algorithms in forecasting room reservations at Raz Hotel and Convention Medan using historical data from January 2025 to May 2026. The research method consisted of data collection, forecasting using both algorithms, and accuracy evaluation through Mean Absolute Deviation, Mean Squared Error, and Mean Absolute Percentage Error. The results indicate that the Single Exponential Smoothing algorithm achieved a Mean Absolute Percentage Error of 15.24%, which is lower than the 15.63% obtained by the Weighted Moving Average algorithm. Furthermore, the Single Exponential Smoothing algorithm predicted 835.90 room reservations for June 2026. Therefore, it can be concluded that the Single Exponential Smoothing algorithm provides better forecasting accuracy and is more suitable for predicting room reservations at Raz Hotel and Convention Medan.
Abstract:Sales forecasting is a crucial component of operational strategy and inventory management in the culinary industry, particularly for businesses dealing with raw materials that have short shelf lives. The Sate Padang Hapis…
s business faces the challenge of unpredictable monthly fluctuations in consumer demand, which often lead to supply imbalances, overproduction, or lost profit opportunities due to stockouts. This study aims to implement and analyze the accuracy of the Single Moving Average (SMA) quantitative forecasting method in predicting Sate Padang Hapis sales volumes for June 2026. Model performance was evaluated by assessing mathematical accuracy across two time-interval variations: 3-month and 5-month moving averages. Projection error rates were rigorously measured using Mean Absolute Deviation (MAD), Mean Squared Error (MSE), and Mean Absolute Percentage Error (MAPE) parameters. The analysis reveals that the Single Moving Average model with a 5-month interval yields projections closest to actual data, achieving the lowest error rates (MAD: 28.00; MSE: 1,304.00; MAPE: 2.28%). Implementing this forecasting model provides management with an objective basis for decision-making, enabling the effective and efficient optimization of raw material logistics and supply management.
Abstract:Improper rice stock management in wholesale businesses can lead to shortages or overstock that negatively impact operational efficiency. This study aims to forecast rice stock needs at Warung Grosir Giran using the Weighted…
ted Moving Average method with a weighting of 1:2:3, based on historical data from January 2025 to June 2026. A quantitative approach with time series forecasting technique was applied. Accuracy was evaluated using Mean Absolute Deviation, Mean Squared Error, and Mean Absolute Percentage Error. The results show that the forecasted rice stock requirement for July 2026 is 1,456.67 kg. The accuracy evaluation yielded a Mean Absolute Deviation of 78.22, Mean Squared Error of 9,288.15, and Mean Absolute Percentage Error of 5.71%, which is classified as highly accurate. In conclusion, the Weighted Moving Average method is suitable as a decision-support tool for rice stock management at Warung Grosir Giran.