Abstract:This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical…
ical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this research reveals that human resource competency, implementation of government accounting standards and implementation of regional financial accounting systems have a significant correlation with the quality of regional government financial reports.
Abstract:This research aims to analyze the influence of the use of influencer marketing on consumer purchasing behavior in the digital era. Influencer marketing has become a popular marketing strategy, especially on social media,…
that can influence consumer purchasing decisions. This research uses a survey method with 200 respondents who actively use social media and are exposed to influencer marketing content. The variables analyzed include influencer credibility, audience engagement, product suitability to the audience, and their influence on consumer purchasing decisions. The research results show that influencer credibility, audience engagement, and product suitability with the audience have a significant positive influence on consumer purchasing behavior. Additionally, transparency and authenticity in the relationship between influencers and brands has also proven important in building audience trust. This research provides practical implications for companies to select the right influencers, increase audience engagement, and maintain authenticity in their marketing campaigns. Overall, influencer marketing has proven effective in influencing consumer purchasing decisions, especially in the context of social media and the digital era.
Abstract:Idealism and realism are two opposing philosophies that have shaped the field of education for centuries. These two philosophies have significantly influenced educational practices and curriculum development, with educators…
ors often incorporating elements of both idealism and realism into their teaching methods. The method used in this study is a literature review, which involves searching for literature from both international and national sources using tools like QuillBot. This literature study examines the relationship between relevant writings and supporting literature, such as books, journals, articles, theses, and other relevant sources found on the internet. The results of this study show that the integration of idealism and realism in education is crucial to providing students with a comprehensive and effective learning experience. By balancing a focus on ethical values and practical skills, educators can help students develop the tools they need to thrive in both academic settings and the real world.
Abstract:The relationship between philosophy and educational theory has always been an intriguing subject, especially for those who delve deeply into educational studies. To explore the vast field of educational theory, philosophy…
y plays a key role in helping educators and thinkers develop and understand educational theories. This paper, through a literature review, aims to explore the connection between philosophy and educational theory, drawing on various theoretical approaches and findings from prAevious authors. Philosophy influences the development of other fields of knowledge, and this forms the horizontal relationship between philosophy, including philosophy of education, and other branches of knowledge. In a vertical sense, philosophy of education is connected to other fields, such as educational science and the history of education. The results of this study conclude that philosophy's role in educational theory provides a profound contribution to discovering the truth in educational theories, thus making education not only a scientific discipline but also offering practical benefits in its implementation.
Abstract:This research addresses obstacles to effective English communication, focusing on essential language competencies—listening, speaking, reading, and writing—that are critical in global business. It explores which language…
uage skills are most important for international business communication and examines the impact of language proficiency on professional success. The goal of the study is to identify these key competencies for successful global business interactions and to provide insight into which skills professionals should focus on developing. To achieve this, a systematic literature review is conducted, establishing a structured theoretical framework by drawing on findings from previous research. The study concludes that essential language competencies for global business success include verbal communication, writing skills, cross-cultural understanding, listening, and negotiation abilities. Among these, verbal skills in English, as an international language, are especially crucial in settings such as presentations, meetings, and negotiations. Effective verbal communication requires not only mastery of grammar but also the ability to use non-verbal cues, like intonation and body language, to reinforce and clarify messages. These competencies are emphasized as crucial for professionals who wish to excel in the global business landscape, where effective communication can significantly influence outcomes. The findings suggest that developing both language and cultural understanding equips professionals to engage more effectively across linguistic and cultural boundaries, enhancing their ability to negotiate, collaborate, and succeed in diverse business environments.
Abstract:Knowing the economic condition of society is important to measure the success of a country's economic development. Per capita income, as the average income received by the population, is an indicator of economic welfare.…
The relationship between per capita income, economic growth, and inflation reflects societal well-being. This study analyzes the impact of per capita income and inflation on economic growth in Indonesia from 1998 to 2023. The aim is to determine the effect of per capita income and inflation on economic growth, both partially and simultaneously. The results of multiple linear regression analysis show that per capita income and inflation significantly affect economic growth. Per capita income has a positive impact, while inflation significantly influences economic growth. This study recommends economic policies that consider the effects of per capita income and inflation to promote sustainable economic growth. The research uses a quantitative method with multiple linear regression analysis, using secondary data from BPS and the World Bank. The variables studied are economic growth (dependent variable), per capita income (independent variable X1), and inflation (independent variable X2). Data were collected from documents and annual reports, with validity from official sources and reliability tested over 26 years. Data analysis shows that independent variables affect the dependent variable by 50.9%. The results indicate that per capita income and inflation significantly influence Indonesia's economic growth. Economic policies should consider these two factors to achieve sustainable economic growth.
Abstract:Kidney function disorders refer to a condition where the kidneys' ability to filter metabolic waste from the blood and excrete it through urine is compromised. Cystatin C serves as a sensitive and specific biomarker for…
measuring glomerular filtration rate, accurately reflecting kidney function. This study aims to evaluate Cystatin C levels based on gender among patients with kidney function disorders at the Prodia Cibubur clinic laboratory. The research was conducted from February to March 2023 using a descriptive cross-sectional approach. The sample comprised 120 patients with kidney function disorders selected through total sampling. The findings indicate that 16 patients (13.3%) had normal Cystatin C levels, while 104 patients (86.7%) had elevated Cystatin C levels. Notably, among males, 61 individuals (50.8%) tended to exhibit higher Cystatin C levels, suggesting a greater potential for kidney function disorders due to factors such as activity intensity, body mass influence, and hormonal factors.
Abstract:Learning English is fundamental and speaking English is a requirement that appears in every job vacancy. In vocational school vocational students' learning, every student should be able to understand English, especially…
if they take a tourism or hospitality vocation. Therefore, UHAMKA and Jayabaya University lecturers held community service activities (PKM) at SMK Jayawisata 1 Central Jakarta with the aim of identifying English language needs for vocational school students. This PKM is held in the form of providing materials and training in English role studies, with the aim of increasing knowledge in business management, e-commerce and career planning. The method used in this study is through a literature study which collects several previous studies to answer the role of English. Use of English and the influence of using English for the purpose of applying knowledge regarding business management, e-commerce and career planning. It is hoped that all SMK Jayawisata 1 students who have taken part in training in the lecturer's role, namely PKM (Community Service), can broaden their knowledge of Business English. Based on the results of this literature study, it can be concluded that English plays an important role as a communication tool for business purposes.
Abstract:The data analysis techniques used in this research are descriptive analysis techniques and inferential statistics which use the validity test formula, reliability test, normality test, multicollinearity test, heteroscedasticity…
sticity test, multiple linear regression, t test, F test and coefficient of determination. The research results concluded that training partially influences work performance with a calculated t value of 5.085> t table 2.009 and a sig value of 0.000 < 0.05. Partially, competency has no effect on work performance with a calculated t value of 0.223 < t table 2.009 and a sig value of 0.824 > 0.05. Simultaneously training and competency influence performance. This can be seen from the F test results which show that the calculated F value is 27.522> F table 3.18 and the sig value is (0.000 <0.05). Then it was discovered that based on the coefficient of determination test, the adjusted R square value was 0.510 or 51%. This can be explained by the fact that the training and competency variables have 51% of the ability to explain the work performance variable and there is still 49% of the variance explained by other variables.
Abstract:Effective and efficient financial decision-making is a crucial element in the success of organizations in today's digital era. This study aims to explore how the utilization of information technology in management information…
ation systems (MIS) influences the financial decision-making process within an organization. Researchers analyzed how the integration of information technology in MIS helps financial managers in collecting, managing, and analyzing financial information to support timely and accurate decision-making. This study employed a qualitative descriptive method using secondary data sources collected through a literature review and document analysis. The findings indicate that the application of information technology in MIS has had a positive impact on the financial decision-making process, including increased data accessibility, faster and more accurate analysis, and a better understanding of the organization's financial conditions. The practical implications of these findings include the importance of investing in adequate information technology infrastructure and developing competent human resources in managing management information systems. This study provides significant contributions to our understanding of the role of information technology in enhancing the quality of financial decision-making in a rapidly changing and increasingly complex business environment