Publication Search

In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

This research was carried out with the aim of studying and researching the factors that cause the increasing use of slang among young people. This research method uses a qualitative descriptive approach and applies the literature study method. There are several factors that cause the widespread use of Prokem language or slang, namely the result of the rise of slang language appearing on sites that are often accessed by young people, interference or mixing of two languages, environmental factors, and finally the role of the media which also plays a role. be one of the factors.Keyword: Language, factors, young people

This research was carried out with the aim of studying and researching the factors that cause the increasing use of slang among young people. This research method uses a qualitative descriptive approach and applies the literature study method. There are several factors that cause the widespread use of Prokem language or slang, namely the result of the rise of slang language appearing on sites that are often accessed by young people, interference or mixing of two languages, environmental factors, and finally the role of the media which also plays a role. be one of the factors.Keyword: Language, factors, young people

Health is a state of health, both physically, mentally, spiritually and socially, which enables everyone to live a productive life socially and economically. Public health is a condition that describes the level of health that occurs in society. Society is a group of individuals who live together, work together to obtain common interests and have an order of life, norms and customs that are adhered to in their environment. Public Health is a part of science that discusses and studies the prevention and treatment of disease in each individual. Physiotherapy as a health worker plays a very important role and must have the ability to maximize the potential for movement and function within the promotive, preventive, curative and rehabilitative scope. Therefore, it is proof that physiotherapy not only plays a curative and rehabilitative role but also plays a big preventive role. Nape pain or neck pain is generally not a serious condition that needs to be watched out for. This condition can heal in a few days or weeks without special treatment. However, neck pain can also occur due to certain diseases. Bending over, looking down for too long, often gritting your teeth, or reading in bed, using a cell phone for a long time can cause the neck muscles to become tense. Over time, this condition will cause Kornik's neck pain, which is a myofascial condition. Smartphones are a real manifestation of technological progress and are devices that work very complexly with access to the internet, social media and games. Excessive smartphone use can cause musculoskeletal disorders. Musculoskeletal disorders associated with smartphone use cause neck muscle fatigue caused by poor posture. Using smartphones for a long time can cause muscle tension. Apart from using smartphones, household activities can also cause neck pain such as ironing and washing. Providing exercise therapy in the form of Free Active Movement can reduce complaints of neck pain.

To improve the quality of teacher education and encourage the establishment of the merdeka learning system at the elementary school level, technology plays an important role. The educational concept called Merdeka Learning provides opportunities for students to choose and organize educational programs according to their interests and needs. Technology is now very capable of supporting the integration of independent learning into classroom practice in this digital era. Technology integration in teacher learning has a positive impact on improving the quality of learning at the elementary school level. Teachers who are trained and assisted in the use of technology can create learning content that is more interesting and interactive. In addition, technology also gives students the freedom to organize their own learning and choose learning resources according to their individual interests and learning styles. This research provides great benefits for teachers and students in elementary schools. Teachers can use technology to improve the quality of learning, while students feel the freedom in learning that is more personal and according to their interests.

This research was conducted to analyze student behavior in participating in the English learning process at school. This research uses qualitative descriptive techniques. The object of this research was 40 students in class XII of Hospitality and Culinary Management at Praja Pandawa Bangli Vocational High School. Data was collected through a system of observation, questionnaires and direct student and teacher interviews. This data analysis was obtained from observations in the field regarding students' attitudes or behavior when participating in the learning process. This foreign language is one of the languages that they must learn as prospective tourism actors. English has now become a mandatory language for tourism vocational students. Apart from language skills, what we need to pay attention to is that behavior or attitude is what really underlies everything we do. We don't only teach education about student behavior at school, but the role of parents is the most important. We can teach attitude, but change is based on each individual, as educators we can only give direction and direct, in the process the individual has the main role.      

In the planning and management of the budget for working visits, Commission C of the North Sumatra Provincial DPRD plays a crucial role. Through qualitative research methods with a descriptive approach and direct observation at the North Sumatra Provincial DPRD for one month, the research findings revealed that Commission C is involved in processes including the preparation, implementation, and distribution of official notes, as well as the printing of documents such as SPT and SPPD for the execution of working visits. Additionally, Commission C also performs legislative, oversight, budgeting, and coordination functions to ensure the efficiency and transparency of fund utilization and compliance with applicable regulations. These findings highlight the significance of the role of Commission C in representing and serving the interests of the North Sumatra community effectively.

This research applies a qualitative descriptive method with the aim of describing and analyzing the issues found. This qualitative approach is based on collecting primary and secondary data. Primary data in this research was obtained through observation, interviews, and documentation, while secondary data was obtained through books, previous research, and articles relevant to this research. The data source in this research is interview transcripts obtained from a number of respondents called research informants. The informants were selected based on a certain method because their abilities or positions were deemed to be able to describe the problem that would be the object of research. The informants for this research were four people consisting of one head of the human resources division and three non-human resources division staff. The main objective of this research is to understand the employee work environment at the Female Daily Network company, including what factors influence the employee work environment and how the Female Daily Network creates a positive work environment. The results of this research show that respondents responded to the questions asked by researchers regarding the work environment. When interviewed by researchers, employees revealed that they noted differences in room arrangements at Female Daily Network, which also led to a lack of a sense of togetherness between various departments. This indirectly hinders social interaction and communication between employees from different departments within the company. This finding is strengthened by interview results which show that when problems arise in an unhealthy work environment, differences in room arrangements are one of the factors that play a role. The different room arrangements are carried out with the aim of limiting interference between divisions, so that employees can focus more on carrying out their duties.

The general public must continually be informed of technological developments, such as the use of smartphones, also referred to as "smarphones," in order to be able to complete this role. Large-scale touchscreen cellphones have already been adopted by several countries throughout the world. Additionally, this phenomena was noticed by Cadets from the Polytechnic for Criminal Justice, notably Class 56 for the Correctional Management Study Program. However, there may be certain drawbacks to utilizing a smartphone. The taruna's most obvious practical effect, which resulted in time-wasting tiredness, was a brilliant addiction phone, The researcher did research to comprehend the relationship between the smartphone's kecanduan and the prokrastination of sleep time in the 56th program study of management of the POLTEKIP. This study employs quantitative methods to assess the effects of the independent and dependent variables. The study sample consists of 31 cadets from batch 56 of the POLTEKIP Correctional Management Study Program. The distribution of surveys through Google Forms was done using the random sample data collection technique. Because of the strong association between the variables X and Y revealed by the study's findings, the alternate hypothesis (Ha) was accepted and the null hypothesis was rejected. The study also reveals a weak relationship between procrastinating before bed and smartphone addiction.

Employee performance is crucial to the success of an organization. To improve and optimize performance, factors such as work motivation and work environment play a crucial role. The study used a total sampling technique or a saturated sample, with a total sample of 38 people from a total population of 60 people. These data were analyzed by the authors using validity tests, reliability tests, classical assumption tests, and hypothesis tests using the Statistical Product and Service Solutions (SPSS) application program, Version 22. Based on the results of the research, it is partially and simultaneously known that motivation and working environment have a positive and significant impact on the performance of employees at PT Adira Dinamika Multi Finance Branch Margonda Depok.

This research explores the role of emotions in intercultural communication through an ethnographic study of a multicultural community. Findings show significant variations in patterns of emotional expression across different ethnic groups and cultures, where cultural norms play an important role. Emotions such as joy, anger and disappointment are expressed differently based on cultural background, with examples such as East Asian holistic approaches compared to North American individual focus. Emotion regulation strategies also vary, influenced by the situation, individual disposition and cultural adaptations. Cultural values, norms and beliefs impact emotional experiences, with the interaction of gender and culture shaping the perception and expression of emotions.  Emotions play a key role in the dynamics of intercultural interactions, influencing relationship formation and the potential for conflict. Practical implications emphasize the importance of culturally sensitive communication for effective diversity management in organizations, improving team efficiency, and supporting organizational change. The research contributes theoretically by offering insights into the complexity of emotional processes in culturally diverse environments, enriching intercultural communication theory and the psychology of emotion. These results confirm the importance of an in-depth understanding of cultural diversity in emotions to promote more harmonious and effective interactions in multicultural environments.

The report on the career paths of alums from Public Vocational High School 6 Surabaya between 2019 and 2022 shows that alums pursuing careers as entrepreneurs are lower than those becoming employees. This study aims to determine the intrinsic and extrinsic factors and their simultaneous influence on the interest in entrepreneurship of 12th-grade students in the Culinary  2 class at Public Vocational High School 6 Surabaya. The research used a descriptive method with a quantitative approach and examined the impact of intrinsic and extrinsic factors, both individually and simultaneously, on student's entrepreneurial interests. The population of this study consisted of 30 students in the 12th-grade Culinary 2 class at Public Vocational High School 6 Surabaya. The data was collected using a validated questionnaire comprising 30 items. Meanwhile, the data analysis technique used was multiple linear regression. The results indicated that intrinsic factors did not influence student's interest in entrepreneurship. Contrarily, the extrinsic factors did have an influence. Furthermore, intrinsic and extrinsic factors simultaneously influence student's interest in entrepreneurship. Therefore, students at Public Vocational High School 6 Surabaya tend to be interested in entrepreneurship due to the encouragement they receive from their environment, including their family, community, and school. Moreover, the student's willingness and interest also played a supporting role. Thus, student's interest in pursuing careers as entrepreneurs can evolve if there is support from all parties.

Tourism sector has a good prospect in the future, because it can give big foreign exchange for developing tourism sector. Developing tourism sector needs several factors of human resources, one of them is the communications factors in which language as a means of verbal communication plays an important role. The functions of language and such ast o develop science and technology. And to communicate with other country. The people who are involved in the tourism industry are required to communicate with the tourists in their language. The language which is often used to communicate with the foreign tourist is English. If they cannot understand the English language, the foreign tourist will often find difficulties in communication. The problem are : What are the roles of English tourism in Tobelo? The hypothesis is that the role of the English language and the ability of a person in using the English language is important in the tourism industry.