Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:Sub-district is the division of administrative territory in Indonesia under districts or cities. The position of a sub-district is a district/city regional apparatus as a regional technical implementer which has a certain…
n work area and is led by a sub-district head. The East Banjarmasin Sub-district Office is one of the sub-districts in the city of Banjarmasin, South Kalimantan province. This study aims to determine the implementation of the Standard Operating Procedure (SOP) and the Quality of Public Services at the East Banjarmasin District Office, Banjarmasin City. This study used the descriptive qualitative method. Data was collected by means of observation, interviews, and documentation. The results of this study indicate that the service standards at the East Banjarmasin Sub-District Office have been carried out in accordance with applicable procedures, but many people do not understand the service standards in the office, because the service standards are not installed at the East Banjarmasin Sub-District Office. The quality of public services at the East Banjarmasin Sub-district Office, Banjarmasin City can be said to be good, but there are indicators that have not been running according to community expectations, namely the unfriendliness of service employees in serving service users. So that makes people uncomfortable in taking care of all their needs.
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:This study examined the management of teacher performance improvement in manifesting professional teachers in schools (Madrasah). The researcher conducted this study because of being motivated by the implementation of teacher…
acher performance management that has not been running optimally, especially in MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. The sample in this study was the staff management of the schools, especially the principal, and teacher or educator staff in both schools studied, and the students, both at MAN 2 Majalengka and MAS Daarul Uluum PUI Majalengka. Then, the research method used in this study was descriptive-holistic aiming at finding out descriptive and holistic explanations as well as examining the assumptions used in more depth based on the findings and interpretations of the data in the research field. The data were collected through documentation techniques, interviews, and direct observation by the researcher. The results showed that the management of teacher performance improvement was able to make teachers professional, when the management of improving teacher performance was carried out based on the principles of scientific management and adjusted to the needs and characteristics of the school. Both schools (Madrasah) have been quite successful in implementing teacher performance management optimally. It could be seen in the efforts of both schools in several aspects examined. The planning aspects of both schools (Madrasah) involved a contextual analysis of all school resources and the school’s goals. The implementation of the aspects, in both schools (Madrasah), involved various performance indicators such as; (1) providing the guidance and distributing teacher self-evaluation tools; (2) carrying out academic supervision; (3) studying and concluding the results of academic supervision; (4) communicating the results of academic supervision to the teachers individually; (5) discussed the follow-up including; (a) conducting a non-formal program covering of handling cases that were individual and casuistic in nature (curative); (b) conducting a formal program, namely handling cases that were general in nature, and carried out by all teachers through training in the form of developing and deepening performance points such as composing a lesson plan. Both schools (Madrasah) showed their uniqueness, especially in the indicators of problem solving and following up. The evaluation aspects of both schools (Madrasah) were quite good at measuring existing education services, as well as measuring the extent to which the school elements have achieved predetermined qualifications. In general, this study concluded that both schools (Madrasah) were quite optimal in implementing teacher performance management by referring to the functional aspects of management; planning, implementation, and evaluation.
Abstract:The paper examined the challenges of undergraduate’s students on off-campus life on their social life and academic performance. It is a form of descriptive design that uses a representative sample to collect data. The population…
population consist of all undergraduate students in all the six faculties of Adekunle Ajasin University, Akungba-Akoko. A simple random sampling technique was used to select 200 students, the instrument for data collection was self-constructed questionnaire titled “off-campus, social and academic life of undergraduates’’ on four-point likert scale. The face and content validity of the instrument was ascertained by the researchers. Test-retest technique was used by the researcher, Pearson product movement correlation was used to determine the correlation coefficient which was 0.76. Three hypotheses were formulated to guide the study. The hypotheses were tested using Pearson Product Moment Correlation analysis. The result indicated that there was a significant relationship between off-campus life and academic activities of undergraduate students. The result also showed that there was a significant relationship between off-campus life and academic activities of undergraduate students, and finally the result revealed that there is a significant relationship between off-campus life and academic activities of undergraduate students. It was suggested that The Management of the institution should monitor the activities of students living off-campus.
Abstract:This study sought to identify the role of social media platforms in tourism marketing and promotion. It was also to evaluate the extent to which social media platforms used to the purpose of tourism promotion in Libya, evaluate…
valuate they're contributing to promoting tourism sites in Libya, and to evaluate their extent to which they succeeded in promoting tourism sites in Libya. The convenience sampling method was used in this study where the data was obtained from 120 respondents by using a questionnaire. The study concludes that social media platforms play a very sensitive and important role in the effectiveness of tourism marketing and promotion among all users of these media. Additionally, social media platforms have the ability to provide users with accurate and confident information about their destinations which helped them to make accurate decisions about their destinations and tourism sites that they thinking to travel to or visit. Moreover, the users of these platforms mentioned that since these platforms were available to the end-users it was characterized with their ease of use and provide the users of the ability to share and post their experiences and perspectives regarding the sites they visited. This will facilitate the opportunity for tourism destinations to share, marketing, and promoting their contents with their customers effectively and efficiently.
Abstract:It is generally accepted that a teacher's perception of efficacy correlates with the quality of instruction they offer. The purpose of this study was to determine the characteristics that senior high school (SHS) mathematics…
tics teachers in Ghana's Ashanti Region regard as the most influential in influencing their confidence in their abilities to teach their subject. It was requested that 154 senior high school teachers from 20 different senior high schools reply to a questionnaire containing 12 items. According to the results of an independent sample t-test, male teachers have significantly stronger self-efficacy views than their female colleagues. Again, the results of a one-way analysis of variance (ANOVA) test reveal that there was no statistically significant difference between the means of the five groups of teacher teaching experience in terms of teacher efficacy. Teachers should take part in ongoing professional development activities to make sure they are still good at their jobs.
Abstract:Second language teaching and learning has been grounded greatly on pragmatics. It has been a very important aspect of L2 learners. Majority of the existing literature on this subject matter has paid much attention to diverse…
erse pedagogies in the teaching and learning of English and how to integrate pragmatics in the classroom teaching of the language. Experts in the teaching and learning of English as a second language have over the period proven that understanding the level of competence of students’ pragmatics in terms of Pakistan EFL learners is imperative for establishing curriculum in teaching pragmatic competence. This study therefore addresses this aspect and pushes the debate further for a deeper understanding. This research specifically seeks to examine the pragmatic competence level of Pakistan students L2 learners or speakers as well as the contribution of gender and the type of school regarding their competency level in pragmatic knowledge. As for institution type, the results show that there is a significant difference regarding implicate and speech acts. The situational routines do not prove any differences for school type.
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.