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: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: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:This article explains the importance of conducting a needs analysis in developing an English language course for an open curriculum. The independent curriculum is a learning framework that aims to holistically improve students'…
udents' English language skills while considering local needs and contexts. In this context, needs analysis has become an important stage in ensuring that the material, techniques, and evaluation in the English language course meet the needs of students. The article discusses the importance of needs analysis in designing English language courses. Needs analysis helps determine appropriate learning objectives and guides curriculum development. The curriculum can be designed to integrate relevant and practical language skills while comprehensively assessing student needs. Additionally, needs analysis allows for the customization of learning programs to student characteristics. Each group of students has unique backgrounds, interests, and demands. By studying students' needs specifically, teachers can select and design resources that are appropriate for their skill level, interests, and context. This will encourage students to learn. The article also emphasizes the importance of involving students in the needs analysis process
Abstract:The Covid-19 pandemic has been going on for two years and has affected people's life in many different ways, including how the subject of education has affected people. Raising and harmonizing educational standards is a…
crucial problem for the government's efforts to improve Indonesia's educational system. It is thought that the current curriculum is insufficient to improve education quality, as shown by the indicators of student learning results, which are still low. This claim shows how important it is for educational implementers to use the curriculum as a guide, tool, or document to carry out the best teaching and learning procedures possible in order to achieve educational goals.
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: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:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:Mathematical literacy is mathematics that has a different context to enable one to formulate, use and interpret mathematical problems and is very important in solving mathematical problems. This study aims to describe the…
e profile of students' mathematical literacy in solving mathematical problems in relation to students' learning styles. This study uses a qualitative descriptive method with the subject matter of SMA Negeri 2 Trenggalek. Data collection techniques through questionnaires, interviews and documentation. The collected data was then analyzed in four steps, namely data reduction, triangulation, data presentation, and drawing conclusions. The results of the study show that the profile of mathematical literacy is more complete for visual learning styles than for auditory and kinesthetic learning styles.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.