Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
Abstract:The teacher's efforts in Islamic education are to educate, educating is a very broad task. Education is partly carried out in the form of teaching, partly in the form of encouraging, praising, punishing, giving examples,…
getting used to it, and so on. (Ahmad Tafsir, p.12 ). The obstacles that exist at the time of learning are many such as, the lack of learning hours for Islamic religious education in schools, the lack of discipline from students, environmental factors that cause them to be lazy to learn to read the Qur'an at an early age, and family factors that do not encourage their children to learn to read and write the Qur'an. The efforts of teachers are expected to be able to help overcome the problem of difficulty reading the Qur'an and make it their special purpose to overcome the difficulty of reading the Qur'an in MTs Manbatul Fikri Cururugrendeng. The teacher is an educator after the parents so the teacher has an important role in shaping the character. To find out the efforts of teachers to teach qur'an literacy, difficulty learning to read and write the qur'an, factors of difficulty reading and writing the qur'an, obstacles to the difficulty of reading and writing the Qur'an and the efforts of teachers in overcoming the difficulties of learning to read and write the Qur'an in MTs Manbatul Fikri Cururugrendeng, to find out the problems that exist in MTs Manbatul Fikri Cururugrendeng researchers use descriptive qualitative research methods by making observations, interviews, and documentation. Based on the results of research, the teacher's efforts in terms of educating and teaching about the literacy of the Qur'an to students when teaching are: The teacher conveys almost the same group of letters as Ta with Tsa, Sin with Syin, Dzal with Za. Then next is the grouping of children who have not been biased to read with those who are already fluent with the aim that those who are already fluent can guide those who are not yet fluent.
Abstract:Tulisan ini akan memaparkan tentang fungsi kebijakan pendidikan di Indonesia. Pendekatan yang digunakan dalam paparan ini bersifat deskriptif dengan mengacu pada undang-undang yang berlaku saat ini, tulisan-tulisan para…
pakar pendidikan dan teori-teori yang sesuai. Kebijakan diperoleh melalui suatu proses pembuatan kebijakan. Pembuatan kebijakan (policy making) adalah terlihat sebagai sejumlah proses dari semua bagian dan berhubungan kepada sistem sosial dalam membuat sasaran sistem. Proses pembuatan keputusan memperhatikan faktor lingkungan eksternal, input (masukan), proses transformasi), output (keluaran), dan feedback (umpan balik) dari lingkungan kepada pembuat kebijakan. Berdasarkan penegasan di atas dapat disimpulkan bahwa kebijakan dibuat untuk menjadi pedoman dalam bertindak, mengarahkan kegiatan dalam organisasi untuk mencapai tujuan yang telah ditetapkan.
Abstract:Young learners’ English writing skill in EFL classroom setting is as essential to take into consideration as other English skills. For ensuring the progression-making, in term of monitoring the level of achievement, the…
e authentic assessment offers various advantages that should not be taken for granted. This study aimed at investigating, 1) the assessment practice in the classroom, 2) the effectiveness of authentic assessment practice for assessing writing skill, and 3) the challenges of the practice. This study was a descriptive case study. The population of the study encompassed 31 learners in grade-5 elementary school. The instruments used for collecting the data were field notes yielded from classroom observation, transcript interview, and related documents. The result of the study performed that (1) the teacher employs several types of assessment, yet authentic assessment is the most preferrable in the practice, (2) the authentic assessment practice in the classroom is effectively depicting learners’ actual competence, comprising real-world relevance, and encouraging evaluation, and (3) the teacher encounters the challenging experience in designing acceptable assessment for learners with diverse level of English competence and the sufficient time, as well. In summary, this study has torched a light on the practice of authentic assessment in originally realizing the function of assessment. The different school setting, teaching experiences, learners’ language proficiency skills, and classroom environment might bring about a distinct result.
Abstract:This study examines the influence of leadership style on public service at the Teluk Ambon District Office, Ambon City. The research was motivated by practical service problems at the district level, including uneven implementation…
lementation of frontliner service procedures, varying employee discipline, and weak coordination among organizational units. A quantitative survey design was applied to test the causal relationship between leadership style and public service quality. Data were collected from 50 respondents consisting of 24 district employees and 26 community service users through structured questionnaires supported by observation, interviews, and documentation. Leadership style was measured through decision-making ability, motivational ability, subordinate control, and emotional control, whereas public service quality was measured using the SERVQUAL dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The data were processed using IBM SPSS with validity, reliability, normality, simple linear regression, t-test, and coefficient of determination procedures. The findings show that all questionnaire items were valid and reliable. The regression model produced a positive coefficient, a standardized beta of 0.906, and an R Square value of 0.820, indicating that leadership style explained 82.0% of the variation in public service quality. The novelty of this study lies in its focus on district-level public service governance in an archipelagic urban context, where leadership is not only administrative but also coordinative and adaptive. The study implies that stronger leadership supervision, staff arrangement, and service discipline are necessary to improve the consistency of public service delivery.
Abstract:This study examines the effectiveness of regulations preventing child marriage in the city of Surabaya after the enactment of Law No. 16 of 2019, which raised the minimum age for marriage to 19 years, but still allows for…
r marriage dispensations through Article 7 paragraph (2). This normative loophole raises academic questions about how the law works in social reality and how preventive measures can be institutionalized. This study aims to assess the implementation of regional policies, particularly Perwali No. 32 of 2024, and to examine the practices of religious courts in deciding on marriage dispensations using Lawrence M. Friedman's Legal System Theory and the principle of Sadd al-Dzarīʿah as analytical tools. Empirical research methods were used through interviews, observations, documentation, and qualitative analysis of two cases of marriage dispensation that were rejected and granted. The results of the study show that the significant decrease in the number of marriage dispensations in Surabaya occurred due to the synergy of the legal structure (Religious Court, DP3APPKB, Ministry of Religious Affairs, RT/RW), legal substance through the Perwali which tightened procedures, and changes in the legal culture of society. The courts applied new standards that are more protective and based on maqāṣid al-syarī‘ah , making marriage dispensations an emergency mechanism rather than a legalization of child marriage. This study provides theoretical implications in the form of an integrative model between maqāṣid and the modern legal system, as well as practical implications in the form of recommendations to replicate the Surabaya model in other regions in an effort to protect children.
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 examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.