Publication Search

This research delves into the development of the tourism sector in Makassar through the lens of the concept and the role of the United Nations World Tourism Organization (UNWTO) in the Meetings, Incentives, Conventions, and Exhibitions (MICE) in Makassar. Employing a qualitative method and document analysis, the study explores the implementation of sustainable tourism principles amidst technological evolution. UNWTO is identified as a key catalyst in driving the adoption of cutting-edge technology in the tourism sector, enhancing tourism security, and improving industry skills. The research findings indicate that collaboration with UNWTO can have a positive impact on advancing tourism in Makassar, particularly in introducing innovative technologies and enhancing service quality. This study provides a profound understanding for stakeholders regarding sustainable tourism development strategies, positioning Makassar as a prominent destination. The implications of these research findings stimulate further considerations, including strengthening collaboration with UNWTO, continuously improving tourism infrastructure, and intensifying industry training to ensure the sustainability and competitiveness of this destination on the global stage.

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

This research aims to analyze the implications of business law on business ethics practices in Indonesia. The research method used is library research, where data is collected from various literature sources that are relevant to the research topic. The research results show that business law has an important role in shaping business ethical practices in Indonesia. Business law regulates the rights and obligations that arise from agreements and engagements in business practices. In addition, factors such as national development developments, business ethics, internal and external factors, and legal awareness influence the implementation of business law in ethical and responsible business practices. Therefore, the solutions and recommendations provided to improve the implementation of business law and ethical business practices in Indonesia include strengthening regulations, effective law enforcement, education and awareness, collaboration between government and the business world, transparency and accountability, and the establishment of a supervisory body. independent. It is hoped that the implementation of this solution can create a business environment that is fair, transparent and has integrity, as well as making a positive contribution to economic development and social welfare in Indonesia.  

School is a very important place where many aspects of life are taught. However, lately news about bullying cases in schools is often found. Bullying can be categorized as bad behavior or deviant behavior, this is because this behavior has a serious impact on the victim. Based on the various problems and solution studies that have been described, it is necessary to make efforts to prevent bullying behavior. One solution to prevent bullying behavior is a psychoeducation program that is integrated with Islamic moral values such as tolerance and courtesy as one of the reinforcements and supports the success of a guidance for behavior change. The method carried out in this activity is divided into several stages, namely (1) preparation stage, (2) implementation stage, and (3) evaluation stage. This activity produces several products, namely digital posters and guidebooks for teachers and students. The final results of Islamic moral psychoeducation show that students have an understanding of the behaviors that include bullying and understand how to prevent bullying behavior based on Islamic moral values.

This study explores the urgency of improving the quality and effectiveness of teaching and learning processes in primary schools through the use of varied learning approaches and media. With the aim of analyzing the relationship of these methods and media to students' motivation, concept understanding, learning style accommodation, critical thinking skills development and social interaction, this study uses qualitative methods. The study also ensures that the implementation of these learning strategies is in accordance with the standards of Permendikbud No. 103 of 2014. The results show that education providers are expected to adopt learning methods that have a positive impact on increasing interest and motivation, facilitating concept understanding, accommodating different learning styles, and encouraging critical thinking skills and social interaction. The use of creative and varied learning media is also emphasized, allowing students to understand concepts through visual demonstration or practical experience. In conclusion, learning methods and media variations fulfill the expectations of Permendikbud No. 103 of 2014, providing students with interactive, inspiring, fun, challenging and meaningful learning experiences.

One of the skills that requires understanding is writing. Social life is never separated from activities that require writing. Writing even becomes a culture in a region such as the Malay land, one of which is Riau which has Arabic Malay writing. Malay Arabic which is a cultural treasure is preserved by the implementation of local content of Malay Arabic lessons from elementary school level. This study aims to determine the understanding of Indonesian Language and Literature Education Study Program Batch 2021 A Riau University Students towards Malay Arabic Writing. This research uses descriptive method with quantitative approach. Quantitative descriptive research method is a method that aims to create a picture or descriptive of a situation objectively using numbers, starting from data collection, interpretation of the data and the appearance and result. The results of the research showed that the understanding of Arabic Malay writing was good with a percentage of 90%, the ability to understand Arabic Malay writing was adequate with a percentage of 60%, and the ability to understand Arabic Malay writing was poor with a percentage of 50%. Overall, Indonesian Language and Literature Education Study Program students' understanding of Malay Arabic Writing is in the poor category with an average percentage of 67%.    

The aim of this research is to find out how extracurriculars are implemented at SD Negeri 068 Sindanglaya and analyze the strengths, weaknesses, opportunities and threats of the school's extracurriculars. The method used in this research is descriptive qualitative method. The research we conducted was field research in which school principals and extracurricular coaches were the subjects. Data collection was taken by means of observation, interviews and documentation. After conducting research, the results showed that extracurricular activities at SD Negeri 068 Sindanglaya had strengths, namely, teachers were actively involved as coaches and trainers supported by external trainers who were experts in their fields and increased students' interests and talents. Meanwhile, the weaknesses are limited time, budget and facilities. The opportunities obtained include cultivating good behavior and character, developing personal potential, skills and interests, and providing opportunities to become outstanding students. However, in its implementation there are also several threats, including a lack of support from parents or guardians of students and a lack of motivation for students to take part in extracurricular activities.

Supervision in Education continues to be a concern for stakeholders. Moreover, with the implementation of the Merdeka curriculum, all regulations related to education have undergone changes or adjustments. This writing aims to examine the laws and regulations governing supervisors and the theories that support them. The method used in writing this research is a qualitative method using library research. The results showed that educational supervision according to the latest laws and regulations was carried out by heads of education units, school/madrasah committees, central government and regional governments.

Efforts to improve the management of the RW 05 Waste Bank in Kreo sub-district are carried out through community service activities. One form of waste management in society is by utilizing waste banks. This waste bank collects household waste, sorts it, and resells it to other parties. Through the use of waste banks, waste can be processed into something that has economic value. In its management, waste banks use principles similar to the banking system, but on a smaller scale and are easier to run. Residents who live around the waste bank send their waste and their balance is recorded based on the economic value of the waste. The RW 05 waste bank management environment still faces a number of obstacles in its implementation. To improve waste bank management, this service program is carried out with various activities that provide economic value to residents. Efforts to improve waste bank management are carried out by implementing smash.id, in addition to providing assistance and training on creative products that use plastic waste. The aim of this step is to increase efficiency and progress in waste bank operations in rw.05 Kreo sub-district.

This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Qualitative research is based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to the research. The purpose of this research is to determine the analysis of the implementation of employee performance in the office at PT XYZ which includes maintenance scheduling as well as obstacles and solutions in analyzing the implementation of employee performance in the office. From the results of this research, it can be seen that the implementation of employee performance at the PT XYZ office has performed well.

This aims of the research, to find out the teaching strategies used by teachers at MIN 1 Sikka and to find out the implementation process and the problems encountered during the strategy implementation process. This research uses a qualitative method, with the techniques of data collection of observation and interviews. Based on the results of research, it was concluded that, in the learning process there are 5 learning strategies used by the teacher in delivering learning material, namely Case-Based Small Group Discussion strategies, Demonstrations, Games, Independent Study, and Role Play. where the teaching strategy is used, the teacher will go through several different processes in each strategy such as the steps in the implementation process, to the time, class, and material used in each strategy which of course will also be different. As for implementing the learning strategy that has been chosen, there are several problems in the implementation process that teachers will definitely face, especially when the strategy is applied to young learners as students are usually less focused because basically they prefer to play, the class atmosphere is less conducive because students are more choose to play rather than study, and students' pronunciation is still not quite right.

This study aims to determine the implementation of the online single submission system risk based approach at Dimas investment integrated one door service of Tanjungpinang city, based on the type of data, this research includes quantitative research, data collection techniques used in the form of literature studies. Based on this research, it can be concluded that the implementation of the online single submission risk-based approach system has gone well. This can be seen from several aspects. First, in terms of organization, PTSP has prepared an implementation team whose task is to assist businesses in the process of inputting and verifying information when errors occur. Second, in terms of interpretation, the PTSP has succeeded in directing business actors to follow the stages in OSS-RBA.. Thus, the results of this study indicate that the implementation of the risk-based approach online single submission system has been successful in facilitating business actors in obtaining business licenses through OSS-RBA.

The implementation of the internship program which took place on 16 January-16 February 2022 at the housing and residential areas and land services of Deli Serdang district was packaged with the concept of 1) problem solving by students taking part in the internship program after carrying out the problem identification stage and 2) implementing a series of training activities by the housing and residential areas and defense services for students taking part in the internship program. The methods used in this internship program are summarized in three stages, namely 1) preparation stage, 2) implementation stage, and 3) evaluation stage which includes making a final report. This skills internship program is effective as a place for students to practice the knowledge they have absorbed in lectures directly in the workplace, increase students' insight and experience, improve students' skills and competencies in certain areas of expertise through various training, and equip students with skills that can be utilized. after graduating from college. Through the implementation of this skills internship program, students are not only required to do work practice at partner companies where they do internships. Students are also trained to be able to work and collaborate in teams and be effective in improving skills and competencies in certain areas of expertise.

Public policy is essentially and what is based on authority and power, because public policy is made by a group of people who have legitimate power in a government system. Very often a public policy that is implemented does not side with the people, and only benefits one party. Therefore, public policies provided by the government must have the value of siding with the people so that their implementation is intended to resolve every problem. The purpose of this writing is to discuss conceptual analysis of theories and the process of implementing public policy. The results of the discussion show that public policy is a very important factor in achieving maximum government administration.

This scientific article discusses the implementation of 5 key aspects to meet e-fullfillment standards in a company. Consumer Management, Catalog Management, Order Management, Delivery Management, and Inventory Management. These five things are key processes to meet the "e-fulfillment" standard, which starts from ordering the product until the product is received by the consumer. This article aims to examine the theoretical basis, research methods, and findings related to the application of these five aspects in the printing company, namely Akai Print, which is also the case study object of this article. In this article, the type of research method used is qualitative, using an inductive approach. The unit of analysis in this research is the Akai Print printing company, where the data sources in this research are documents and direct information. The data collection technique used in this research is direct observation and literature study, then the method used is descriptive analysis. The results of our research found that these 5 key aspects really are the most important aspects in a company, especially companies that are oriented towards customer satisfaction, such as the printing company Akai Print. Then from that, Akai Print has also fully implemented these five key aspects in its business so that the e-fullfillment standard is achieved and can improve the quality of the company.              

This research aims to find out how teachers perceive the implementation of TPACK in current social studies learning. Learning has now entered the 21st century which requires teachers to be able to have communication and collaboration skills as well as utilize technology in the learning process within a framework in the form of TPACK. There are 7 components that need to be known in TPACK, including Technological Knowledge, Pedagogical Knowledge, Content Knowledge, Technological Pedagogical Knowledge, Technological Content Knowledge, Pedagogical Content Knowledge, and Technological Pedagogical Content Knowledge. The purpose of this article is to find out the views or perceptions of teachers in implementing TPACK in elementary school social studies learning. This research method uses library research, namely a method with a data collection process by understanding and studying theories from various literature study sources related to research issues or problems. The results of the research are that teachers' perceptions regarding the implementation of TPACK are very important and the components in the TPACK section need teachers to understand and apply them to students in the 21st century learning process.

Research on public services in Batam City has been carried out with various focuses and approaches. Research conducted at the Batam City Public Service Mall aims to analyze the level of satisfaction with public services with changes to the business licensing regulatory system. The research results show that the majority of people express satisfaction with the services provided by the Batam City Public Service Mall, however there are improvements that need to be made, especially regarding understanding the procedures for processing business permits. Apart from that, other research highlights the influence of service quality and facilities on Batam City Government customer satisfaction at Public Service Malls. The results of this research provide an understanding of the importance of service quality and facilities in influencing customer satisfaction Apart from that, the implementation of public services during the Covid-19 pandemic in Batam City is also the focus of research. This research highlights the challenges in running public services according to the minimum standards that apply during the pandemic. The research results show that the implementation of public services during the Covid-19 pandemic is still not running effectively and efficiently From these various studies, it can be concluded that public services in Batam City are an important topic to evaluate and improve, especially in terms of customer satisfaction, the influence of service quality and facilities, as well as challenges in providing public services during pandemic conditions.

The purpose of this research is to determine the implementation of the personnel control system at PT ABC Surabaya. The research method used is a descriptive qualitative method while data collection methods are carried out through interviews, documentation and observation. The research results show that the implementation of the personnel control system at PT ABC Surabaya has been implemented effectively except for the placement element.

. This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material. . This research was conducted to provide in-depth insight into how PT Telecom Indonesia manages implementation of IFRS 22 and IFRS convergence in the context of business combination accounting. Adoption of PSAK 22, business combinations recorded using the acquisition method. The transferred remuneration is calculated on the basis of its fair value, which is the difference between the fair value of the transferred asset, the assumed liability, and the equity instrument granted to the acquired party in exchange for control. The combination of business and IFRS convergence has a correlation because it improves the effectiveness of information in the financial statements of PT Telekomunikasi Indonesia Tbk. This research uses the method of literature review or literature reviews to obtain research material.

SEJARI PADLET (Semangat Belajar IPS dengan Padlet) which is carried out on grade 6 students at Karangasem State Elementary School aims to increase students' enthusiasm or interest in learning. Padlet application as a container for sharing learning materials from teachers. Students independently explore the features of the Padlet application which has been filled in with learning material by the teacher. Students do not need to download the application but simply open the link. The Padlet application can be opened at any time so students can study the material again in sequence. Best practice has been implemented by applying the learning by doing method in several stages. The first stage is the preparation stage, the second stage is training, the third stage is the implementation of the learning process. The results of questionnaire analysis and observations during social studies learning before and after using the Padlet application increased by 42.8% to 86.8% from 44% before learning using the Padlet application. Previously, only around 4 students out of 9 students showed interest in taking part in social studies lessons. After using the Padlet application, around 8 out of 9 students have shown interest in taking part in social studies learning. The average student learning outcomes also increased by 13.75 to 90 from the previous 76.25. All student learning outcomes are above or equal to the KKM, meaning students understand the lesson material more easily. From these data it can be concluded that the Padlet application is able to increase students' enthusiasm and interest in learning social studies.