Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Work-Life Balance is an individual’s ability to maintain equilibrium between work demands and personal life. An imbalance between these aspects can lead to stress, fatigue, and decreased motivation, which negatively affect…
fect employee performance. Based on a systematic review of 10 selected journals from a total of 135 reviewed studies, it was found that Work-Life Balance has a positive influence on employee performance. Most studies show that employees who can maintain a good balance between work and personal life tend to have higher job satisfaction, stronger organizational commitment, and increased productivity. Work-Life Balance also helps reduce stress and improve focus at work. Therefore, maintaining a balance between work and personal life is an essential factor in enhancing employee performance and overall well-being.
Abstract:This study analyzes the use of the BTN Properti for Developer application in the Home Ownership Credit (KPR) application process at Bank BTN Manado Branch using the Technology Acceptance Model (TAM) and User Experience (UX)…
UX) approaches. The study used a descriptive qualitative method through in-depth interviews with four developer users of the application. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that the BTN Properti for Developer application is generally well received by developers because it is considered easy to use, has a clear application flow, and is able to improve the efficiency of time, costs, and energy through a digital process. However, several obstacles were still found, such as limited document upload size, navigation that is not fully intuitive, and delays in status updates outside of operating hours. Support from BTN was considered quite responsive through training and direct communication, although improvements in the communication features in the application are needed. Based on the TAM analysis, application acceptance is influenced by perceptions of usefulness and ease of use, while from a UX perspective the application shows good usability and usefulness quality, but still requires development in the aspects of interactivity and accessibility. This study concludes that the BTN Properti for Developer application plays an important role in supporting the digital transformation of mortgage applications, with a note that continuous development is needed to optimize services and be user-oriented.
Abstract:The background of this research is based on the need to improve the quality of education and the demand for teacher professionalism in facing the dynamic challenges of school management. At SMK Negeri 1 Majalengka, the effectiveness…
ffectiveness of the principal’s leadership and the quality of internal communication are considered two important factors that may play a strategic role in enhancing teacher performance. These conditions highlight the need for empirical analysis to determine the extent to which these two aspects contribute to the achievement of teacher performance.
This study aims to examine the description of principal leadership, internal communication, and teacher performance at SMK Negeri 1 Majalengka, as well as to analyze the influence of principal leadership on teacher performance, the influence of internal communication on teacher performance, and the influence of both variables on teacher performance. Thus, this research not only describes the actual conditions but also tests the relationships between the variables under study.
The research employed descriptive and correlational methods. The study population consisted of all 141 teachers at SMK Negeri 1 Majalengka. The sample was determined using the Slovin formula, resulting in 104 respondents selected through proportional sampling. The research instrument was a questionnaire that had undergone validity and reliability testing. Data analysis was carried out to determine the strength of the relationships between variables and to test the research hypotheses.
The results indicate that principal leadership falls into the very competent category, internal communication is carried out high effectively, and teacher performance is categorized as very high. Correlational analysis findings show that principal leadership (X₁) has a significant influence on teacher performance, and internal communication (X₂) also has a significant influence on teacher performance. Simultaneously, both independent variables have a meaningful effect on improving teacher performance at SMK Negeri 1 Majalengka.
The implications of this study show that improving teacher performance can be achieved through strengthening principal leadership and implementing effective internal communication. Therefore, schools are advised to continuously build open and collaborative communication patterns and optimize leadership roles in providing direction, support, and exemplary behavior for teachers.
Abstract:This study aims to analyze the validity of the use of language in the Investigation Report (BAP) of the Suspect in the Gowa Police Criminal Investigation Unit through a forensic linguistic study. The focus of the research…
h is directed at four linguistic aspects, namely diction, syntax, coherence, and ambiguity, which have the potential to affect the accuracy, clarity, and consistency of information in BAP documents. This study uses a qualitative approach with a case study design, involving five Suspect BAP documents as primary data analyzed through qualitative content analysis techniques using the interactive model Miles, Huberman, and Saldaña. The results of the study show that the use of diction in some BAPs does not fully reflect the suspect's literal statements, but is a narrative construction of the investigator that has the potential to cause meaning bias. In the syntax aspect, it was found that the sentence structure was long, ineffective, and layered so that it gave rise to the blurring of the subject of action and the flow of information. The aspect of coherence also shows irregularities in the organization of the chronology which results in the flow of events becoming illogical and making it difficult to understand the sequence of events. Meanwhile, referential and semantic ambiguity is found in a number of parts of the BAP, especially related to the use of unclear pronouns that open up the possibility of double interpretation. These findings indicate that the linguistic aspect plays a crucial role in the validity of BAP as a legal document. Linguistic inaccuracy has the potential to affect the interpretation of law enforcement officials and have an impact on the fulfillment of suspects' rights. This study emphasizes the need to improve language competence for investigators and the application of forensic linguistic principles in the preparation of investigation documents.
Abstract:The emergence of the COVID-19 pandemic in 2019 has had an impact on all aspects of life, particularly global health. Indonesia is one of the affected countries. The Indonesian government has responded to the conditions of…
f this pandemic, one of which is by imposing access restrictions to prevent the pandemic from spreading. This policy indirectly affects the community's activities, including the utilization of existing healthcare services. Meanwhile, available data show that one of the major issues that the Indonesian state is still dealing with is its status as the third country with the greatest number of TB (Tuberculosis) cases in the world, with some of the TB cases being classified as Drug-Resistant Tuberculosis (DR-TB).
Abstract:BUMDes Sepenuh Hati manages several businesses in Loa Duri Ilir Village, which encompass various village potentials in the fisheries sector, including fish farming, fish processing, fishing ponds, and alternative fish feed…
ed production. The utilization of these businesses requires the optimization of BUMDes in their management. The purpose of this research is to determine priorities for BUMDes Sepenuh Hati in managing the fishery potential of Loa Duri Ilir Village. The data collection technique used by the researcher involved questionnaires and interviews. The data analysis method uses the Analytic Hierarchy Process (AHP). This method allows for the analysis of the optimization of BUMDes Sepenuh Hati in managing fishery potential based on four aspects: the human resource aspect, the financial aspect, the marketing aspect, and the production aspect. The research results indicate that the main priority criteria for optimizing BUMDes are the human resource aspect, followed by the production aspect, the financial aspect, and lastly the marketing aspect. Based on the analyzed alternatives, BUMDes Sepenuh Hati received a facilitator recommendation from the fish farming group (Pokdakan) to assist in managing the fishery potential of Loa Duri Ilir Village.
Abstract:This study aims to determine the difference in the level of financial literacy between women workers in the formal and informal sectors in the community in Tote Village, West Bolangitang District, North Bolaang Mongondow…
Regency. Financial literacy is an individual's ability to manage finances which includes aspects of knowledge, attitudes, and skills in making financial decisions. This study uses a quantitative method with a comparative approach. The population in this study is all women who work in the formal and informal sectors in Tote Village, with sampling using purposive sampling techniques. The research instrument is in the form of a questionnaire that is compiled based on financial literacy indicators, then analyzed using a different test (Independent Sample T-Test). The results of the study show that there is a significant difference in the level of financial literacy between women workers in the formal sector and the informal sector. Women in the formal sector tend to have a higher level of financial literacy compared to women working in the informal sector. These findings indicate the importance of more inclusive financial education and training programs, especially for women in the informal sector, to improve financial management skills and support the welfare of families and communities in a sustainable manner.
Abstract:This study aims to analyze the role of human resources (HR) in marketing educational services, with a focus on the competence, motivation, and professionalism of educators and administrative staff. The research method used…
ed is descriptive qualitative research with data collection techniques through in-depth interviews, participant observation, and documentation studies at several educational institutions. The formulation of the research problem includes: (1) how HR competency influences the effectiveness of marketing educational services, (2) the influence of HR motivation and job satisfaction on service quality, and (3) the role of HR integration in educational marketing strategies. The results of the study indicate that HR has a strategic role in shaping the image and quality of educational services; HR competency and training improve marketing and service capabilities; HR satisfaction and motivation influence the quality of interactions with students and parents; and HR integration in marketing strategies is a key factor in the success of institutional promotion and branding. In conclusion, the success of marketing educational services is highly dependent on HR management and development, so educational institutions need to pay special attention to improving the quality, competence, and professionalism of HR to support competitiveness and customer satisfaction.
Abstract:The purpose of this study was to determine the relationship between online game addiction and emotional changes among school-age children at UPT SDN Garuda Makassar. The phenomenon of increasing gadget and online game use…
e among children has become a major concern because it can affect their emotional and social aspects. This research employed a quantitative method with a descriptive correlational design and a cross-sectional approach. The population consisted of all fifth- and sixth-grade students totaling 37 respondents, with 34 students meeting the inclusion criteria. Data were collected through questionnaires and analyzed statistically using a significance level of 0.05. The results showed that most respondents experienced online game addiction (18 students or 52.9%) and emotional changes (18 students or 52.9%). Based on the bivariate test results, a p-value of 0.007 (p < 0.05) was obtained, indicating a significant relationship between online game addiction and emotional changes among school-age children.