Abstract:An English folksong entitled The Wellerman became popular in Indonesia recently. Therefore, the accuracy and acceptability in folksong were important to be investigated. This paper reported the accuracy and acceptability…
of English into Indonesian translation in a folksong entitled The Wellerman. This research applied descriptive qualitative method. In addition, this research combined with purposive sampling technique. Nababan translation quality assessment framework was used to investigate the accuracy and acceptability of the folksong. The whole The Wellerman’s lyrics consist of 28 lines which was then assessed by the raters in terms of its accuracy and acceptability. The raters were 2 translators and 1 writer. The raters were purposely chosen to conduct reliable results of the accuracy and acceptability. This study found the average score of the accuracy was 2. 35 with 198 total scores and the average score of the acceptability was 2.48 with 209 total scores. The result indicates that the translation was relatively accurate and acceptable for the raters. However, it needs further improvement to maintain the context of the source text (ST) in the target text (TT) to reach an accuracy and acceptability in The Wellerman folksong. This study implied that it is crucial to maintain the imagery, narration, and the context of folksong translation.
Abstract:This study is a Qualitative Descriptive research aimed at analyzing the performance of the village government in providing public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and analyzing…
zing the quality of public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. The research was conducted in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. Primary data collection was done through interviews with several informants including the village chief, village staff of Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and the local community. The research findings indicate that the services provided by the officials of Latdalam Village are still considered inadequate. Therefore, the Latdalam Village government needs to improve work discipline to ensure that future services provided to the community are better and more satisfactory.
Abstract:The Covid-19 pandemic has had various impacts on regional and urban developments. This phenomenon affects the planning and development process, forcing a correction in development planning in Indonesia. Development planning…
ing can be started within the scope of small area given that the concept of development in Indonesia refers to development from below and from above. RW I Kelurahan Kramas is one of the areas affected by the Covid-19 pandemic so it requires mitigation of development planning within the scope of an area oriented towards social disaster mitigation. This community development activity aims to produce planning documents that are oriented towards social disaster mitigation but still consider the sustainability aspects of an area and can serve as a guide for policy makers in formulating development programs in RW I Kelurahan Kramas. This planning document formulating uses a Rational Comprehensive Planning (RCP) analysis method by conducting a comprehensive analysis of the conditions of an area. The data collection method used in this service was through interviews and secondary data search. The results obtained in this analysis are 6 groups of development directions, namely improving the quality of infrastructure, improving health and safety, building layout, improving environmental quality, increasing the economy and improving the aesthetics of the area.
Abstract:The conclusion of this study indicates that the implementation of offensive and defensive strategies in the Sub-District Office has proceeded adequately. Evaluation of offensive strategy indicators, such as the approach…
among colleagues, shows a significant improvement. Although it is already quite good, further improvement is necessary, especially in terms of employees giving warnings to colleagues who violate rules. The family approach has also positively contributed to efforts to prevent bureaucratic pathologies. The weekly evaluations conducted by the section head with the team can be seen as a proactive step in maintaining performance quality. Although it is already quite good, there is a need for improvement to make these evaluations more effective in preventing and addressing violations. On the defensive strategy side, implementing mild sanctions in the form of written warnings has been effective. These sanctions are given to employees who violate rules, such as being absent without notice for 6 to 10 days. Moderate and severe sanctions have also been well implemented when needed, indicating readiness to respond to more serious violations. Overall, offensive and defensive strategies in the Sub-District Office of Pitumpanua are already quite good, but continuous improvement is needed to ensure their effectiveness in dealing with various situations and cases of bureaucratic pathologies in the future.
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 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 investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
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.