Abstract:This study aims to determine how much Organization Citizen Behavior and employee compensation have on the performance of contract employees in enforcing and confiscating local taxes at the Pekanbaru City Regional Revenue…
Agency, either partially or simultaneously. This writing contains the results of a study entitled The Influence of Organization Citizen Behavior and Employee Compensation on the Performance of Contract Employees in the Collection and Confiscation of Local Taxes which I did at the Regional Revenue Agency of Pekanbaru City. This type of research uses a descriptive method with a quantitative approach. The data used in this research is primary data. The population in this study were 40 employees and the sampling technique used was saturated sample, the respondents in this study were 40 contract employees, the data collection technique used a questionnaire, the data processing technique used the SPSS version 21 program. The analytical method used was the classical assumption test (Test Normality, Multicollinearity Test, Heteroscedasticity Test), multiple linear regression analysis, hypothesis testing (t test and F test) and the coefficient of determination. The results of research with multiple linear regression analysis. Organizational citizen behavior and compensation simultaneously influence employee performance with a significance level of 0.305. Organizational behavior has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted, compensation has a partial effect on employee performance with a significance level of 0.000 <0.05, which means the hypothesis is accepted.
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:In the 19th to 20th centuries, Indonesia was a region whose geographical position was bordered by several neighboring countries. In the north it is bordered by the Philippines. In the south it is bordered by the Australian…
an Continent. The territory of Indonesia, which is a fertile region, became one of Japan's desires to dominate Indonesia. It emerged in 1940 after seeing that apart from its natural and human resources, Indonesia was very important for Japan's strategic and political interests. Japan was interested in controlling Java Island because politically Java Island was the center of government, Java Island was also the center of Japan's military defense in the Indonesian archipelago. Java Island is economically one of the important areas for the operation of economic activities in Indonesia. At the time of the Japanese occupation, the island of Java consisted of five Syu (residencies), namely Banten, Jakarta, Bogor, Priangan and Cirebon. These areas had many coffee, tea and sugar cane plantations as well as rice fields which were very useful for food for the population and Japanese soldiers. Marketing of goods - goods produced in Japan. Human resources are also very much needed by Japan to support Japan's victory in the Greater East Asia war (Dai Toa no Senso).
Abstract:This research is motivated by the weak competence of lecturers in obtaining research grants, institutional support in providing budgets that are still inadequate, and the fulfillment of research criteria is still weak in…
supporting the accreditation of Polytechnics. This research approach is a qualitative research with case study method. The results of this study indicate that the determination in order to improve the quality of polytechnic research has been carried out but there is no specific policy on the research. The implementation of the internal quality assurance system in research has been carried out by monitoring the grants received by lecturers by looking at the outputs or publications. Evaluation of the internal quality assurance system in the study was carried out by means of an internal quality audit (AMI) which was held once a year to see the publications of each department. Control of the internal quality assurance system in the study was carried out by administrative control including the collection of SKP, BKD and AMI audits. The achievement of research Quality Standards that have been established through the application of SPMI is based on two main principles: continuous process improvement/improvement and continuous improvement of quality standards.
Abstract:The optimal development of adolescents depends on the harmony of family communication, especially mothers as caregivers. Disputes between mothers and adolescents often occur and trigger fights and adolescent aggressive behavior…
ehavior that stretches family interactions. Communication contributes significantly to the development of teenage behavior; it can be explored based on the mother's experience as a caregiver. This study examines in-depth mothers' experiences in communicating with their adolescent children. Participants in this qualitative study using a phenomenological approach were mothers who lived with their teenage children, a total of 11 participants. The determination of participants was done by applying a purposive sampling technique. The conclusion of the number of samples is based on the saturation of the results of in-depth interviews conducted using video call technology. The Colaizzi method with the Haase adaptation was applied in analyzing the results of in-depth interviews that had been recorded to make it easier when compiling the transcript. Four themes have been generated in this study: The fabric of family love as a communication goal, undeniable dependence on communication, Vulnerability to give each other space to face communication challenges and the need for space and time to explore the importance of good communication. To ensure the trustworthiness of the research results, peer debriefing and member checking are carried out. It is necessary to have a common perception between mothers and adolescents in understanding the importance of Communication and instilling family commitments consistently by paying attention to the youth's freedom of opinion which must be optimally utilized according to the developmental tasks of adolescence.
Abstract:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:This paper aims to analyze the need for the specific criminal procedure for disabled persons in Indonesian criminal justice system. This study employed doctrinal legal research using statute and conceptual approaches. The…
e findings of this research reveal that the criminal justice system is based on the normalcy concept, which holds that everyone is physically and cognitively normal. As a result, the investigation, prosecution, and examination processes in court proceedings are exclusively aimed at and created for regular people. Persons with disabilities have been pushed to the margins and perhaps ignored. Persons with disabilities' rights are frequently infringed, both as perpetrators and as witnesses/victims of criminal activities. The medical method should be abandoned in favor of a social approach for the criminal justice system to be pro-people. What's needed is for law enforcement to do their jobs at each stage of the criminal justice system so that people with disabilities can have a fair trial. In the early phases of the criminal justice process, a profile assessment is required to determine the character, challenges, and requirements of people with disabilities.
Abstract:Coronavirus Disease or COVID-19 is still a concern around the world. After additional examination, it was viewed that as a new strain of Covid was the reason. There is still a lot of controversy surrounding this disease,…
including aspects of diagnosis, treatment, and prevention. Therefore, we conducted a review of studies related to COVID-19 which have been widely published from early 2020 to the end of March 2020. Until now, definitive treatment for COVID-19 has not been found, patients with COVID-19 are only given supportive therapy. The method used in this research is a literature study, which is a study whose research object is in the form of library works, either in the form of scientific journals, books, articles in the mass media, as well as statistical data so as to describe the epidemiological trend of COVID 19. The purpose of writing this article is to knowing the distribution trend of COVID-19, which is still a pandemic issue.
Abstract:State -owned commodities are all goods purchased or obtained on the weight of the state budget or obtained from other legal acquisitions. The elimination of state -owned relics is the last activity to carry out the management…
ement of state -owned relics, not a simple action from the governing board. The purpose of this research is to identify whether the system and method of removal of state -owned property is in line with the Regulation of the Minister of Finance. 83 or pmk. 06 or 2016 Regarding the rules of the method of destruction and destruction of property belonging to the state is assessed from whether the elements of the system of internal regulation of the ruler has been in accordance with the regulation of the system of internal regulation of the ruler in 2008. The research procedure used in this research is a qualitative descriptive procedure where each information is combined, analyzed and then concluded that the type of research used is qualitative descriptive. The results of this research conclude that the system and rules of the method of removal of state -owned property are in accordance with Regulation of the Minister of Finance No. 83. or PMK. 06 Deed of 2016 on the rules of the method of destruction and destruction of state property as well as the release of elements of the internal regulation system of the ruler in accordance with the Regulation of the Internal Regulation System of the ruler No. 60 of 2008.
Abstract:Perkembangan teknologi digital memberikan pengaruh besar terhadap proses pembelajaran, termasuk dalam Pendidikan Agama Islam (PAI). Media sosial yang awalnya digunakan sebagai sarana komunikasi dan hiburan kini berkembang…
g menjadi sumber belajar yang interaktif, fleksibel, dan mudah diakses oleh peserta didik. Penelitian ini bertujuan untuk menganalisis optimalisasi penggunaan media sosial sebagai sumber belajar Pendidikan Agama Islam di era digital serta mendeskripsikan manfaat dan tantangan penggunaannya dalam proses pembelajaran. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis studi literatur melalui pengkajian berbagai jurnal, artikel ilmiah, dan sumber referensi yang relevan. Hasil penelitian menunjukkan bahwa platform seperti YouTube, Instagram, dan TikTok mampu meningkatkan minat belajar, mempermudah akses materi keagamaan, serta mendukung pembelajaran PAI yang lebih inovatif dan komunikatif. Namun, penggunaannya juga menghadapi beberapa tantangan, seperti penyebaran informasi yang tidak valid, rendahnya literasi digital, dan potensi distraksi dalam belajar. Oleh karena itu, diperlukan pendampingan dan pengawasan agar penggunaan media sosial dapat mendukung pembelajaran PAI secara efektif dan bertanggung jawab di era digital.
The development of digital technology has a significant impact on the learning process, including in Islamic Religious Education (PAI). Social media, which was initially used as a means of communication and entertainment, has now developed into an interactive, flexible, and easily accessible learning resource for students. This study aims to analyze the optimization of social media use as a learning resource for Islamic Religious Education in the digital era and to describe the benefits and challenges of its use in the learning process. The research method used is a qualitative approach with a literature study type through the review of various journals, scientific articles, and relevant reference sources. The results of the study indicate that platforms such as YouTube, Instagram, and TikTok are able to increase learning interest, facilitate access to religious materials, and support more innovative and communicative PAI learning. However, its use also faces several challenges, such as the spread of invalid information, low digital literacy, and potential distractions in learning. Therefore, guidance and supervision are needed so that the use of social media can effectively and responsibly support Islamic Education learning in the digital era.