Abstract:Based on an observation result in Cigalontang Village Cigalontang Sub district Tasikmalaya District it was found that some issues such as Village Owned Enterprises of Cigalontang Village was not right in choosing type of…
business and did not achieve the objectives of establishing Village Owned Enterprises of Cigalontang Village. Furthermore, the writers formulated a problem “How is the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District?” The objectitive of this research was to determine and to describe the the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District. Theory applied in this research was effectiveness theory analyzed based on effectiveness measures, they are program understanding, right on target, timeliness, goal achievement and real change (Sutrisno, 2010:125-126). This research applied descriptive research method with qualitative approach. Techniques of data collection used were interview, observation and documentation study. Based on research results and discussion, the writers may conclude that the Management Effectiveness of Village Owned Enterprises of Cigalontang Village in Cigalontang Village Cigalontang Sub district Tasikmalaya District has not been effective yet. From five of effectiveness scope dimensions, three dimensions have not been applied well, they are right on target, goal achievement and real change while two effectiveness measures applied well were effectiveness measures in program understanding and timeliness ones.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:Changes that occur very quickly and dynamically in the VUCA Era encourage the need for an effective management system to achieve company goals and solve all challenges, both internal and external. PT PAL Indonesia (Persero)…
ro) is a strategic industry that produces the main tools of the Indonesian defense system, especially for the marine dimension. It also needs to have strategies in dealing with the strategic environment in the VUCA Era. The purpose of this study is to analyze how change management is carried out by PT PAL Indonesia (Persero) in dealing with the Strategic Environment in the VUCA Era. The method of writing scientific articles is using qualitative research methods and data collection techniques in the form of Literature Studies and Library Research. The results of the study explain that the Maritime Industry Transformation 4. 0 is PT PAL Indonesia's effort in responding to VUCA's challenge to increase the company's business competition. PT PAL Indonesia's HR management through increasing core capability and people competency is an important capital in realizing Maritime Industry Transformation 4.0.
Abstract:This study aims to find the right strategy in optimizing human resources (HR) in industry in Indonesia, as one of the important aspects in facing business competition in the era of the industrial revolution 4.0. Using a…
literature study research method with data collection techniques used are questionnaires (questionnaires) and document studies. The data analysis technique used is through several stages, including collecting data, selecting data, displaying data, and drawing conclusions. Several strategies to optimize the development of Human Resources (HR) in Indonesia are, 1) Improving the quality and quantity of educational and training institutions 2) increasing the capacity and capability of the workforce.
Abstract:Saat ini, UMKM (Usaha Mikro, Kecil, dan Menengah) menghadapi berbagai tantangan dan permasalahan dalam pemasaran dan promosi bisnis mereka. Di sisi lain saat ini konsumen modern lebih cenderung untuk mengkonsumsi konten…
visual, seperti video, daripada teks atau gambar. Mereka lebih suka menonton video singkat daripada membaca teks panjang. Oleh karena itu, UMKM yang hanya mengandalkan teks dan gambar dalam upaya pemasaran mereka mungkin kehilangan pangsa pasar yang besar. Dengan mengadakan pelatihan pembuatan video branding menggunakan Filmora X ini merupakan solusi yang ideal untuk UMKM yang ingin mengatasi berbagai permasalahan pemasaran dan memanfaatkan potensi video branding. Dengan alat pengeditan yang intuitif, berbagai fitur, dan fleksibilitas yang ditawarkan oleh Filmora X, UMKM dapat menciptakan video branding yang efektif, memperkuat merek mereka, dan mencapai kesuksesan yang lebih besar dalam lingkungan bisnis yang kompetitif saat ini.
Abstract:This study investigates the rhetorical and discourse functions of repetition in the English translation of Surah Al-Mursalat by M.A.S. Abdel Haleem, focusing on the refrain “Woe on that Day to those who denied the truth.”…
h.” Using a qualitative descriptive method grounded in stylistics and discourse analysis, the study explores how this fixed phrase, repeated ten times across the chapter, operates at multiple linguistic levels. The analysis reveals that the refrain serves three interrelated functions: stylistically, it foregrounds divine warning and creates rhythmic cohesion; structurally, it segments the surah into thematic units and signals discourse boundaries; rhetorically, it intensifies condemnation and engages the reader emotionally through cumulative repetition. Abdel Haleem’s consistent rendering of the refrain retains these functions effectively, unlike other translations that introduce lexical variation. The findings demonstrate that repetition in Qur’anic translation is not merely ornamental but performs essential linguistic and communicative roles. This study contributes to Qur’anic stylistics, translation studies, and discourse analysis by showing that sacred texts, when translated with rhetorical sensitivity, can preserve the stylistic integrity of the original.
Abstract:The current business environment is experiencing rapid change influenced by technology, globalization, and changes in consumer behavior. A deep understanding of this environment is important for a company's adaptation. An…
n important development driving changes in the contemporary business environment at large is the growth of markets and international trade. Today's contemporary business is characterized by increasingly fierce competition, rapid innovation, and constant change. To face this increasingly complex business environment, many contemporary techniques are used by companies, such as information technology, risk management, and supply chain management. These techniques help companies to stay competitive and adapt to the rapidly changing business environment. This research is expected to provide a better understanding of the contemporary business environment and contemporary techniques used in business today.
Abstract:Ekstrak etanol bunga rosella (hibiscus sabdariffa L.) memiliki aktivitas antioksidan sebagai radikal bebas yang dapat meredam dengan penuaan dini sebagai anti aging maka perlu dibuat sediaan farmasi salah satunya topikal…
yang berupa gel. Sediaan gel dibuat dengan variasi konsentrasi Na.CMC untuk mengatahui pengaruh Na.CMC terhadap uji stabilitas sediaan gel ekstrak etanol bunga rosella. Stabilitas gel akan rusak jika sistem campurannya terganggu oleh perubahan suhu, komposisi yang berlebihan atau adanya penambahan salah satu fase secara berlebihan. Tujuan penelitian untuk mengatahui pengaruh variasi konsentrasi Na.CMC terhadap hasil evaluasi dan uji stabilitas sediaan gel ekstrak bunga rosella (hibiscus sabdariffa L) sebagai anti aging. Metode penelitian ini menggunakan rancangan pre eksperimental design yakni dengan one shot case study. Gel diformulasikan dengan variasi konsentrasi Na.CMC yaitu 2,5%, 5%, 7,5%. Uji stabilitas menggunakan metode cycling test meliputi uji organoleptis, homogenitas, pH, daya lekat, daya sebar, viskositas dan sineresis. Hasil penelitian menunjukkan variasi konsentrasi Na.CMC pada formulasi I 2,5%, formulasi II 5% dan formulasi III 7,5% sesuai dengan spesifikasi terhadap evaluasi yang dilakukan pada formulasi I, II dan III uji organoleptis, homogenitas, pH, daya sebar, daya lekat, sineresis dan viskositas formulasi III. Hasil statistik menunjukkan nilai kurang dari 0,05 yang berati terdapat perbedaan signifikan terhadap pH, viskositas, daya sebar, daya lekat terhadap variasi konsentrasi Na.CMC.Kesimpulan tidak terdapat pengaruh evaluasi organoleptis, homogenitas, pH, daya sebar, daya lekat, sineresis dan viskositas pada formulasi III sesuai dengan spesifikasi sedangkan pada statitisik stabilitas tidak stabil sebelum dan sesudah.
Abstract:Perawatan wajah kini menjadi kebutuhan penting, terutama bagi remaja dan dewasa yang memiliki jenis kulit berbeda. Banyaknya produk face wash di pasaran sering kali membingungkan konsumen dalam menentukan pilihan terbaik.…
. Penelitian ini bertujuan mengevaluasi sepuluh merek face wash menggunakan metode COPRAS (Complex Proportional Assessment), dengan mempertimbangkan preferensi dua segmen konsumen, yaitu remaja dan dewasa. Sebanyak 25 responden dilibatkan dalam survei dengan empat kriteria utama: harga, kemasan, kenyamanan, dan kualitas. Hasil analisis menunjukkan bahwa kualitas merupakan faktor paling berpengaruh dalam pengambilan keputusan, diikuti oleh harga. Metode COPRAS terbukti efektif memberikan peringkat objektif terhadap produk yang dievaluasi. Dari hasil evaluasi, lima merek dengan skor utilitas tertinggi adalah Pond’s Men, Garnier, Biore, Nivea, dan Cosrx. Pond’s Men memperoleh skor 4,1025, sementara Garnier dan Biore sama-sama mendapatkan skor 4,1124. Merek lokal seperti Wardah juga menunjukkan performa yang kompetitif, membuktikan bahwa produk dalam negeri mampu bersaing dengan merek internasional. Temuan ini memberikan panduan bagi konsumen dalam memilih produk perawatan wajah sesuai kebutuhan dan preferensi masing-masing. Selain itu, hasil penelitian dapat menjadi masukan bagi produsen dalam mengembangkan produk yang lebih responsif terhadap keinginan pasar. Secara keseluruhan, COPRAS terbukti sebagai alat bantu pengambilan keputusan multikriteria yang andal dalam industri kosmetik.