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This study aims to determine the application of simple accounting carried out by the Pematangs erai tourism village community who have a business. This research approach with qualitative descriptive method. The sample of this research is a business actor in the village of Pematang Serai which is as many as 8 business actors. The data analysis technique used is direct observation using interviews and documentation. The results of this study are Pematang serai is a village in langkat district that has potential in the development of village tourism, the development of this tourist village is supported by the langkat government, people who have a business in the village have not applied simple accounting records.    

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.

This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.

Pendidikan adalah hal esensial yang sepanjang hayat tidak bisa terlepas dari kehidupan manusia. Di era digital sekarang pendidikan karakter penting sekali untuk ditanamkan dan diajarkan secara masif kepada peserta didik. Penelitian ini bertujuan untuk mengetahui pentingnya pendidikan karakter dalam pembelajaran untuk meningkatkan kualitas pendidikan di era digital. Metode penelitian yang digunakan yaitu studi literatur. Studi literatur merupakan metode penelitian yang dilakukan dengan menggalang data dan melakukan pencatatan, kajian pustaka ataupun dengan membaca. Studi literatur bisa didapatkan dari bermacam sumber seperti buku, jurnal, internet, pustaka dan dokumentasi. Hasil penelitian ini diharapkan dapat mendorong semua pihak baik itu institusi pendidikan, keluarga, maupun masyarakat agar secara masif dapat membantu terlaksananya pendidikan karakter yang dapat diajarkan dan diperoleh oleh peserta didik sehingga dapat membangun generasi bangsa yang berkarakter dan berperan dalam meningkatkan kualitas pendidikan di era digital.    

Speaking is one of the important skills that must be learned by anyone who wants to master English. In mastering speaking skills, it is necessary to use several strategies. Researchers compiled this thesis with the aim of knowing how the strategies used by tutors in teaching speaking , and students' responses to the strategies used by tutors helped them improve students' speaking skills at Fajar English Course, Pare, Kediri. The research method used by the researcher is a qualitative descriptive method. Researchers obtained data by observing one speaking class program, namely Mentari class. The researcher also interviewed three tutors in Mentari class and two students in Mentari class. Finally, the researcher collected the documentation obtained from the observations in class. The data were analyzed by organizing the data obtained by the researcher. The findings of this study indicate that the strategies applied by tutors are conversation, story telling, presentation, debate, breaking news, and speech.The reason the tutor uses this strategy is because the strategy is considered a fun strategy, gives students confidence to dare to speak in public, motivates students not to be afraid of making mistakes when speaking, and from speaking practice students also gain new knowledge. For students who have difficulty in learning speaking, the tutor encourages and motivates them to practice more speaking both inside and outside the classroom. Because every difficulty in the process of learning speaking is considered to be easy to overcome with a lot of practice.

Currently, SMEs are the main pillar of the economy in Indonesia, but the large number of SMEs in Indonesia cannot be separated from existing difficulties, including accounting fraud. This study aims to determine the impact of the effectiveness of internal control, compliance with accounting rules, suitability of compensation to the tendency of accounting fraud by using a population of 25 Culinary SMEs in Surakarta City with 125 employees as respondents. This research is a type of quantitative research. The sampling method used is purposive sampling technique. The questionnaire was chosen as a data collection technique. This study uses quantitative analysis with validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, F test, and t test using the IBM SPSS version 19 assistance program. has a negative effect on the tendency of accounting fraud, while the suitability of compensation has a no effect on the tendency of accounting fraud

The purpose of this study is to describe and analyze the Influence of Transformational and Transactional Leadership on Employee Performance through Conflict Resolution. This type of research is explanatory research with a quantitative approach. The population is all Pesen Village Government employees 39 people. The sampling technique is by census sampling, so that the sample is 39 people. Methods of data collection with questionnaires and documentation were analyzed using Partial Least Square (PLS). The results showed that transformational leadership, transactional, conflict resolution and the performance of Pesen Village Government employees, Kanor District, Bojonegoro Regency were in the very high category, Transformational leadership had a significant effect on conflict resolution, Transactional leadership had no significant effect on conflict resolution, Transformational leadership had a significant effect on performance, Leadership transactional has no significant effect on performance, conflict resolution has a significant effect on performance, transformational leadership has a significant effect on performance through conflict resolution, transactional leadership has no significant effect on performance through conflict resolution.

The purpose of this research is to find out and analyze the effect of capital management and leverage on firm value through profitability. This research belongs to the type of associative research, while the research approach uses quantitative. The population is Food and Beverage manufacturing sector companies listed on the IDX for 2018-2021. The sampling technique with purposive sampling, obtained a sample of 13 companies. Data analysis in this study uses Partial Least Square (PLS). The results showed that capital management had a significant negative effect on the profitability of Food and Beverage manufacturing companies, Leverage had a non-significant negative effect on the profitability of Food and Beverage manufacturing companies, Capital management had a significant positive effect on the value of Food and Beverage manufacturing companies, Leverage had a significant positive effect on Company value Food and Beverage manufacturing, Profitability has a significant effect on the value of Food and Beverage manufacturing companies. Capital management has a significant negative effect on firm value through profitability in Food and Beverage manufacturing companies. Leverage has no significant negative effect on firm value through profitability in Food and Beverage manufacturing companies.

The purpose of this study was to describe service quality and patient satisfaction and loyalty at RSIA Fatma Bojonegoro, to determine and analyze the effect of service quality on patient satisfaction, the influence of service quality directly on patient loyalty, the effect of patient satisfaction on patient loyalty, and the influence of service quality indirectly. on patient loyalty with patient satisfaction as an intervening variable. This type of research is explanatory using a quantitative approach. The population of 700 patients at RSIA Fatma Bojonegoro in November 2021 with a sample of 88 respondents. The sampling technique used was quota sampling. The data collection method used in this study is a questionnaire and documentation by analyzing it using path analysis, especially Partial Least Square (PLS). Based on the results of the analysis, it can be concluded that service quality and patient satisfaction and loyalty at RSIA Fatma Bojonegoro are in good category, service quality has a significant influence on patient satisfaction, service quality has a direct significant effect on patient loyalty, patient satisfaction has a significant influence on patient satisfaction. patient loyalty, service quality has a significant indirect effect on patient loyalty with patient satisfaction as an intervening variable.

The purpose of this study is to describe and analyze the effect of company size on earnings management through the profitability of the Automotive & Component Industry Companies listed on the IDX. This type of research is a quantitative descriptive research. The population in this study are Manufacturing Companies in the Automotive & Components Miscellaneous Industry sub-sector which are listed on the IDX for the 2018-2021 period. A sample of 8 companies was obtained from purposive sampling technique. Data analysis technique uses Partial Least Square (PLS). Based on the results of the analysis, it was found that company size has no significant effect on company profitability, company size has a significant positive effect on company earnings management, profitability has a significant effect on company earnings management, company size has no significant effect on earnings management with profitability as an intervening variable in automotive & automotive industry companies. Components listed on the IDX.

The purpose of this study is to describe and analyze the effect of CAR and NPL on the profitability of conventional banking companies listed on the Indonesia Stock Exchange that are intervened by LDR. This study uses a type of quantitative research. All conventional banks listed on the Indonesia Stock Exchange from 2017 to 2021 as a study population are 37 banks. The sampling technique in this study used purposive sampling, so that 13 companies were determined as samples. This study uses the PLS data analysis method with the help of the SmartPLS 3.0 program. The results showed that the Capital Adequacy Ratio had a negative and insignificant effect on the company's Loan To Deposit Ratio. Non Performing Loans have a negative and significant effect on the company's Loan To Deposit Ratio. Capital Adequacy Ratio and Non-Performing Loans have a positive and not significant effect on company profitability. Loan To Deposit Ratio and Non Performing Loan have no significant negative effect on Profitability through Loan To Deposit Ratio conventional banking companies listed on the Indonesia Stock Exchange.  

The purpose of this study was to examine and describe the professionalism, leadership, motivation, and performance of teachers at MAN 2 Bojonegoro. To examine and analyze the effect of professionalism and leadership on teacher motivation. To examine and analyze the effect of professionalism, leadership and motivation on teacher performance. To examine and analyze the effect of professionalism and leadership on teacher performance. The population in this study were the teachers of MAN 2 Bojonegoro, totaling 78 teachers. The sample in this study were 78 teachers who used a sampling technique with total sampling. The data collection technique in this study was a questionnaire. This study uses Partial Least Square (PLS)) analysis to test the hypothesis Teacher professionalism, leadership, motivation and teacher performance at MAN 2 Bojonegoro are included in the very high category. Professionalism and Leadership have a significant effect on motivation. Direct professionalism and direct leadership have no significant effect on teacher performance, while motivation has a significant effect on teacher performance. Professionalism and Leadership indirectly have a significant influence on teacher performance mediated by teacher work motivation.  

This research is intended to reveal colonialism in Forster’s A Passage to India. This is a qualitative research project since the data are in the form of words rather than numbers. The data were taken from the work itself and other relevant books supporting the analysis. In analyzing the data, the writer used a mimetic approach. The results show that the British colonize Indians by controlling them politically, that is, by gaining positions of power and authority. It is clearly seen that every important governmental position in India is occupied by British people. It is also undeniable that every public policy made is only for the benefit of the British government in India. It causes many effects to the colony and even the colonists. For the colony people, colonialism forms for them an antipathy toward the entire membership of the colonists and becomes a factor for them to stand together and legitimize themselves as a nation that is separated from and appreciated by other nations. On the other side, the colonists always think that they have a higher position than the colony people. Since the colonists have better technological development, they consider that they are superior to them and deserve to colonize them. Their superiority mindset has led them to harbor racial prejudice toward the colony people. The colonists think that the colony people have a negative attitude just because they are the colony.    

The ASEAN Economic Community (AEC) was enacted at the end of 2015, this is an opportunity for a country's skilled workforce to become professional workers in ASEAN member countries. Because the inherent nature of the enactment of the AEC is the repeal of regulations that allow the flow of goods, services, people (skilled workers), and money to be unhindered. In this condition, the role of cross-cultural communication in organizations is very strategic in creating reinforcement for the sustainability of skilled workers in pursuing their professional careers. It has become a trend that in the era of the global economy there are company activities that involve individuals/employees/managers from more than one country, both those assigned to other countries and those assigned to their own country. This condition causes cross-cultural communication to become unavoidable. In cross-cultural communication, one of the obstacles is language. Language is an extension of a culture. Differences in understanding or interpreting a word or symbol become a potential barrier to communication and this can hinder the process of business or organizational activities. For individuals who are involved in cross-cultural communication within an organization, it is recommended: 1) Increase knowledge and understanding of the culture of business partners or colleagues, 2) It is better to assume that other people who come from other cultures are different from us so as not to cause misperceptions and miscommunication with that person, 3) Apart from mastering the universal language, it is highly recommended to learn the local/regional language where we are assigned/work.    

This research is to find out the suffering of Oliver, Charles Dicken’s Oliver Twist. This research is qualitative since the data are in the form of words rather than numbers. The data were collected in the novel Oliver Twist, which was the primary source. The secondary sources, such as books, documents, and the internet, are used to support the analysis. An objective approach was applied in analyzing the data.The result shows that suffering changes Oliver and has a range of impacts. His suffering comes in physical and mental forms. The physical suffering is physical violence, which among others is beating; besides physical suffering, he also had mental suffering, which were depression, intimidation, painfulness, etc. The physical pain that Twist received made him lose too much weight, and he turned into a thin boy. He became an orphan as a result of his mistreatment. Mentally, Twist becomes someone who is easily touched and emotionally moved; he also turns into a wild child. The causes and effects that make Oliver a thief are depression and going wild. The lack of attention and affection made Oliver think that whatever Fagin gave him was a form of attention and affection.

In an organization or company, human resources cannot be separated from training activities. Training for human resources is a necessity for every organization or institution because almost everyone recognizes that the success of an organization or company is highly dependent on the human resources that manage them. Therefore, training is needed by employees so that they can improve their abilities, knowledge skills, motivation, and behavior. In today's modern era of development, human resource training is very important, because the formal education that employees have undergone is not enough to meet the demands of jobs and positions in organizations and companies. In addition, placing human resources directly at work does not guarantee that they will understand their duties and responsibilities well. New human resources often feel less confident and feel they do not understand their roles and responsibilities in the organization or company where they work. Therefore, new employees should receive training in the form of training that leads to an introduction to corporate culture and values, regulations, and policies, as well as their main tasks, which support the achievement of the vision and mission of the organization or company. Human resources who lack self-confidence are unlikely to carry out their duties and obligations to the fullest, especially in educational institutions. In addition, human resources professionals who have worked in organizations and companies for a long time also need to receive training to improve their skills, insights, and motivation in supporting the achievement of the organization's vision and mission.

The purpose of this study was to determine the influence of learning facilities, learning motivation, and learning discipline on the learning outcomes of class XI OTKP public relations subjects of SMK Negeri in West Jakarta. The population in this study is SMKN which has an OTKP major in West Jakarta. The sample in this study was 133 students, this number was obtained from calculations based on the tables of Isaac and Michael. The sampling technique uses the propotional random sampling method. The data collection in this study is secondary data using a questionnaire based on a likert scale for independent variables while for dependent variables using secondary data obtained from the school that is used as the research site in the form of the results of the odd midterm assessment value 2021/2022. The test results using SMARTPLS show: (1) there is an influence between learning facilities on learning outcomes, (2) there is an influence between learning motivation on learning outcomes, (3) there is an influence between learning disciplines on learning outcomes.

Koperasi merupakan salah satu model usaha bersama yang dikelola oleh anggota dan untuk kesejahteraan bersama. Koperasi sebagai unit usaha otonom mampu berperan dalam berbagai skala ekonomi, termasuk sebagai rantai pasok keuangan dalam ekosistem usaha kecil dan menengah (UMKM).  Penelitian ini mengkaji berbagai jenis artikel yang terkait dengan koperasi sebagai rantai pasok keuangan  dengan konsep gadai dari berbagai artikel jurnal nasional dan internasional sejak tahun 2018  hingga tahun 2022.  Tujuan utama makalah ini adalah meneliti tren, peluang dan kendala rantai pasok keuangan dengan wujud koperasi berbasis gadai syariah. Dengan menggunakan analisis statistik deskriptif  dari 50 artikel jurnal nasional, 74% atau 34 jurnal sudah mengemukakan peran koperasi sebagai rantai pasok pembiayaan, 16% atau 8 artikel fokus pada peran gadai dalam pembiayaan UMKM. Selebihnya, sebanyak 6% dan 4% menjelaskan peran koperasi, UMKM dalam perekonomian.  Hasil penelitian ini menunjukkan bahwa koperasi sebagai rantai pasok keuangan merupakan strategi pemberdayaan UMKM dan sekaligus sebagai akses keuangan inklusi bagi UMKM dan masyarakat.

With the development of using social media in gaining more information, a cosmetic product potential buyer will search for more information from various sources, including reviews from beauty vloggers on YouTube. Beauty Vlogger existence can be a form of information exchange that can affect the sales of a product. Miss “X” becomes one of beauty vlogger in Indonesia who also makes review of cosmetic brand, including cosmetic brand “S”. Purpose of this research is to find out how much a beauty vlogger’s credibility can affect the decision purchasing of “S” cosmetic products. This research used Trustworthiness, Expertise, and Attractiveness as independent variables. The research methodology used in this research was a quantitative method that calculated by SMARTPLS 3.0. The population of this research was the subscribers of Miss “X”’s YouTube channel. In collecting data, the writer used non probability sampling with some criterions. The study sample of this research was 100. The result of the study shows that beauty vlogger Miss “X”’s credibility affects the purchasing decision of “S” cosmetic products by 33,8%. Trustworthiness has a positive and significant effect towards Purchasing Decision. However, Expertise and Attractiveness do not have significant effect towards “S” cosmetic products despite being positive.

Companies and organizations certainly have their own goals. To achieve this goal, of course, there are many series of Management Planning and Human Resource Planning (PSDM). However, HR Planning must be effective in order to achieve competitive advantage. Unfortunately, in preparing HR planning, it is necessary to adjust to the existing company culture. This is because the company culture itself contains formal values that need to be adhered to by the SDM. Therefore, the author will discuss the correlation between HR Planning and Corporate Culture in this article.