Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:This study aims to analyze the influence of Tax Planning, Sales Growth, and Dividend Policy on Firm Value in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The independent…
ependent variables analyzed include Tax Planning, Sales Growth, and Dividend Policy, while the dependent variable is Firm Value. This research utilizes secondary data from financial statements, with sample selection using purposive sampling techniques, resulting in 65 observations from 13 companies that meet the established criteria. The analysis is conducted using multiple linear regression methods. The results indicate that Tax Planning has a negative and significant effect on Firm Value, while Sales Growth does not show a significant effect. On the other hand, Dividend Policy has been proven to have a positive and significant influence on Firm Value. These findings provide valuable insights for management and stakeholders in formulating corporate strategies to enhance firm value through more effective tax and dividend policies.
Abstract:This study explores the influence of financial literacy, financial inclusion, and lifestyle on financial management among millennials, with a case study of students from the Faculty of Economics and Business at Universitas…
as Pelita Bangsa. Using a quantitative approach and purposive sampling technique, data were collected from 100 respondents through a questionnaire and analyzed using multiple linear regression. The results show that financial literacy, financial inclusion, and lifestyle positively and significantly impact student financial management, with significance values of 0.000 and 0.007 (< 0.05). These findings highlight the importance of these three factors in managing finances in the millennial era.
Abstract:This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample…
of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Abstract:This study aims to explore the ability of Cellular Automata-Markov (CA-Markov) model in predicting the expansion of urban growth rate in Ambon, Indonesia, and Gaza Strip, Palestine. Using a literature study approach, this…
s research collected and analyzed secondary data on land use change, population growth, and factors affecting urbanization in both regions. The results of the analysis show that the CA-Markov model has high accuracy in predicting land use change, and is able to describe the spatial dynamics of built-up land growth. This research emphasizes the importance of integrating environmental aspects in land use planning to achieve sustainable development. The findings are expected to provide useful recommendations for policy makers in managing urban growth, as well as enrich the literature on the application of the CA-Markov model in different contexts.
Abstract:This research aims to determine the feasibility and develop e-book teaching materials using kvisoft flipbook maker on the theme of 9 objects around us subtheme 1 single and mixed objects in class V of SDN Loji 2 Bogor City.…
ty. The method used by Research and Development (R&D) is the ADDIE (Analyze, Design, Development, implementation, Evaluation) model, but this research is only up to implementation. They are producing e-book teaching materials using kvisoft flipbook maker with 19 student respondents. To test the feasibility, validation sheets of media experts, linguists, and material experts were used with results obtained in the suitable category for use in learning. The results of the research from the validator instruments of media experts, linguists, and material experts obtained an average of 92.45% and the results of the student response questionnaire obtained an average of 90.63%. Based on the results of research and development of e-book teaching materials using kvisoft flipbook maker, it can be categorized as suitable for use by students in the learning process.
Abstract:This research aims to analyze the implementation of the First In First Out (FIFO) system in managing raw material inventory in the kitchen of Hotel R-GINA Pemalang. The research method used is qualitative, focusing on direct…
rect observation, in-depth interviews, and document analysis related to the inventory management process. Although the FIFO system has been widely studied in the context of manufacturing and supply chains in general, this research provides new insights into its application in a hotel kitchen operational environment. The research results show that the implementation of the FIFO system in the kitchen of Hotel R-GINA Pemalang has helped improve the efficiency of raw material usage and reduce the risk of spoilage or expiration. However, several challenges were found in its implementation, such as limited storage space and the need for staff training. The conclusion of this research emphasizes the importance of the FIFO system in raw material inventory management in the hospitality industry. The proposed recommendations include improving storage infrastructure, developing a digital recording system, and ongoing training programs for kitchen staff.
Abstract:Handling diseases in children under five years is very important in public health because they are vulnerable to serious diseases such as pneumonia, diarrhea, malaria and malnutrition. Integrated Management of Childhood…
Illness (IMCI) by WHO and UNICEF is a strategy that combines prevention, treatment and health promotion, including impact counseling to provide education to parents about the importance of disease management and access to health facilities. This research uses a systematic literature review to assess the influence of impact counseling in IMCI on parents' attitudes in bringing children to health facilities. Data was collected from databases such as PubMed, Scopus, and Google Scholar using relevant keywords. Articles that met the inclusion criteria were analyzed quantitatively and qualitatively to measure the effect of counseling on parental attitudes and behavior. The results of the analysis show that impact counseling significantly increases parents' understanding and involvement in children's health care. Counseling reduces anxiety and increases parents' confidence in caring for their child. The use of information technology in counseling makes it easier to access information and support. Counseling also improves access and utilization of health facilities by providing important information about available services. In conclusion, counseling in IMCI has a significant influence on parents' attitudes and behavior in bringing children to health facilities. Counseling helps increase understanding of a child's health, reduces anxiety, and promotes better health practices at home. Ongoing counseling programs are expected to improve child health outcomes and support the overall well-being of the family.
Abstract:Connectivism provides abundant enchanting experiences in ELT context due to the benefits that it offers. However, as the practice requires technology integration, physical, and psychological readiness, teachers discover…
challenges upon the implementation. This study aims at investigating the benefits and challenges of the practice in ELT context. Through content analysis qualitative study, the study attains the targeted exploration. 5 experienced English teachers are selected to conduct semi-structured interviews. The data were analyzed and reviewed by the researchers and experts for affording the valid results. The results provide valuable insights towards the issues that are raised. This study sheds a light on the essence of digital environment in ELT which assists the feasible various sources of learning to be attained. Findings revealed that Connectivism can definitely foster learners’ language skills, such as speaking, listening, and pronunciation through the various digital platforms that are provided. Interestingly, connectivism is advantageous for strengthening learners' 21st century skills, namely critical thinking, collaboration, communication skills, and creativity in learning English. On the other hand, the challenges encountered by teachers in integrating connectivism are 1) inadequate facilities and infrastructure, 2) lack of training and development in educator resources, and 3) low internet network access or the bandwidth.