Abstract:This study investigates the influence of academic leadership styles on the quality of higher education in Indonesia, focusing on permanent lecturers in public and private universities under the Ministry of Education in South…
outh Sulawesi. Using a quantitative explanatory approach and survey method, data were collected from 120 respondents and analyzed through Structural Equation Modeling (SEM) using SmartPLS. The study examines three leadership styles—transformational, transactional, and distributed—and their impact on teaching quality, institutional governance, student outcomes, and academic services. The findings reveal that all three leadership styles positively affect higher education quality, with transformational leadership having the most significant impact, followed by distributed and transactional styles. These results underscore the importance of visionary and participative leadership in improving institutional performance, particularly in regional universities facing resource and structural limitations. The study contributes theoretically by validating leadership models in a non-Western context and practically by offering insights for leadership development policies. It highlights the need for adaptive leadership strategies tailored to local academic cultures and institutional dynamics to enhance educational quality in Indonesian higher education.
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:The research made by the author of this thesis aims to analyze the use of conversational maxims and implicatures in Selena Gomez's podcast which discusses the topic “How to Stop Insecurity & Truly Love Yourself to the Core”.…
Core”. The main objective is to understand how conversational maxims and implicatures are applied in the context of podcasts to convey messages about self-confidence and self-love to listeners. The methods used are conversational analysis based on pragmatics theory, conversational analysis based on Grice's (1975), theory of maxims and qualitative methods based on Creswell's (2007), theory then the data analyzed are transcriptions of Selena Gomez podcasts that have been selected based on their relevance to the research topic. The analysis is done by looking at how each conversational maxim (maxims of quantity, quality, relevance, and manner) and the two existing implicatures (conventional implicature and conversational implicature) are applied in the verbal expressions in the podcast. The result is that the four maxims and two implicatures are all found in Selena Gomez's podcast.
Abstract:This research aims to analyze public administration ethics in the implementation of work at the West Sumatra Province Social Service. Public administration ethics is an important aspect that influences the quality of public…
lic services and public trust in the government. The method used in this research is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that there are several challenges in implementing public administration ethics, such as a lack of employee understanding of the code of ethics, low transparency in decision making, and the practice of nepotism. However, there are also efforts made by the Social Service to improve work ethics, such as ethics training for employees and implementing a monitoring system. This research recommends the need to increase ethical awareness among employees and strengthen monitoring mechanisms to create a more ethical and transparent work environment.
Abstract:This research highlights the importance of inflectional morphemes in thesis abstracts which aim to improve clarity and meaning. This research examines the use of inflectional morphemes by alumni of the Master of English…
Education Program at STKIP PGRI Sidoarjo. This research uses a qualitative approach with data obtained from thesis abstracts. The findings of this study reveal that the use of plural morphemes, possessive, present tense, past tense, and present participle has a significant role in increasing semantic richness and grammatical structure. The study concludes that the understanding and proper use of inflectional morphemes can significantly improve the quality of academic writing. This study also fills a gap in the academic literature and offers practical insights for students and researchers to perfect their writing skills.
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:Primkoppol, a cooperative designed to serve the needs of its police members, plays a crucial role in enhancing member welfare through various programs and services. This study aims to analyze the management system implemented…
ented by Primkoppol and how this system contributes to the improvement of its members' welfare. Employing a descriptive analytical approach, this research delves into the organizational structure, operational mechanisms, and strategies adopted by Primkoppol in executing its functions and objectives. Focusing on the evaluation of management practices, including resource management, profit allocation, and member development programs, this study seeks to identify the keys to success and the challenges faced by Primkoppol in its efforts to enhance member welfare. This analysis is supplemented with secondary data and direct survey results from members to capture their perceptions and experiences regarding the effectiveness of the services provided by Primkoppol. The findings indicate that Primkoppol has implemented various positive initiatives oriented towards improving member welfare, including innovations in financial services, enhancement of product and service quality, and member capacity development through education and training. However, there is also room for improvement, especially in terms of enhancing management transparency, operational efficiency, and adaptation to digital technology. This study concludes that to continue improving its members' welfare, Primkoppol needs to further optimize an adaptive and responsive management system to environmental changes and member needs. Recommendations include improvements in two-way communication between management and members, integration of information technology, and strengthening of institutional capacity.
Abstract:Penelitian ini bertujuan untuk mengetahui bagaimana manajemen sumber daya manusia yang diterapkan di SMP Islam Al I’tishom. Selain itu peneliti juga akan menganalisis sejauh mana penerapan total quality manajemen dalam pengelolaan…
pengelolaan sumber daya manusia di dalamnya. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan fenomenologi. Data yang dipakai dalam penelitian ini adalah berupa data primer dan sekunder. Data primer bersumber dari kepala sekolah, personalia, guru, dan karyawan. Sedangkan data didapatkan dari berbagai dokumen yang berkaitan dengan variabel penelitian. Pengumpulan data dilakukan dengan cara melakukan observasi terhadap lokus penelitian. Data juga didapatkan dari wawancara kepada beberapa orang yang terlibat langsung dalam pengelolaan sumber daya manusia.
Hasil penelitian menunjukkan bahwa SMP Islam Al I’tishom Karawang telah melaksanakan sebagian dari empat prinsip total quality manajemen berupa kepuasan pelanggan, respek terhadap setiap orang, manajemen berdasarkan fakta, dan perbaikan berkesinambungan. Perbaikan berkesinambungan dilaksanakan dalam bentuk pembinaan berkala. Manajemen berbdasarkan fakta diwujudkan melalui administrasi pengelolaan SDM. Selain itu prinsip PDCA (Planing, Do, Check, Act) telah diterapkan di tempat penelitian. Planning berupa inventarisir dan penyusunan formasi menjelang awal tahun ajaran baru. Do dilaksanakan mulai dari iklan rekrutmen SDM, penerimaan lamaran, seleksi, dan penempatan. Check diterapkan melalui kegiatan pembinaan, pengontrolan, dan pelatihan SDM. Adapun Act diwujudkan dalam bentuk kegiatan pemberian reward bagi guru maupun karyawan serta peringatan bahkan pemutusan hubungan kerja bagi guru yang melanggar peraturan.
Abstract:This quantitative descriptive study aimed to explore the relationship between sleep duration and academic performance among third-year English Language Teaching students at IAIN Palangka Raya. data was collected from 24…
voluntary participants. Results indicated that most respondents slept between 11:00 pm and 12:00 am, with an average sleep duration of 5.458 hours. Despite the majority having below the recommended 7 hours of sleep per night, the study found a weak negative correlation (-0.088) between sleep duration and academic performance (GPA). However, the p-value of 0.684 suggested that this correlation was not statistically significant. Discussion highlighted the importance of sleep for cognitive functions and academic success. Although the study contradicted some existing theories, it emphasized the need for further research with larger samples and more specific performance measurements. The findings could guide educational institutions in developing evidence-based interventions to improve students' sleep quality and, potentially, academic performance. this research contributes to the understanding of the complex relationship between sleep and academic achievement, prompting further exploration for a more comprehensive perspective.