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:culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source…
of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers
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: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 relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
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 examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
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 study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.