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GETTING AROUND THE CHALLENGES OF LEARNING ACCOUNTING EDUCATION DURING THE COVID-19 PANDEMIC 应对COVID-19大流行期间学习会计教育的挑战
Pub Date : 2023-05-01 DOI: 10.58471/jms.v3i01.1874
Atang Hermawan
This study aims to analyze the challenges faced by students in studying accounting during the Covid-19 pandemic and find solutions to overcome them. This research was conducted using qualitative and quantitative approaches through data collection through interviews, questionnaires and observation. The results of the study show that the Covid-19 pandemic has presented many challenges to the accounting learning process, including problems with unstable internet access, difficulties in adapting to online learning, and increased anxiety related to health and finances. Based on these findings, several solutions have been proposed, including increasing internet access, using different learning methods, and counseling support and financial assistance for students in need. This research is expected to contribute to the development of more effective learning strategies during the Covid-19 pandemic, particularly in the accounting discipline.  
本研究旨在分析学生在新冠肺炎大流行期间学习会计所面临的挑战,并找到克服这些挑战的解决方案。本研究采用定性和定量相结合的方法,通过访谈、问卷调查和观察等方式收集数据。研究结果表明,新冠肺炎疫情给会计学习过程带来了许多挑战,包括互联网接入不稳定、难以适应在线学习以及与健康和财务相关的焦虑加剧等问题。基于这些发现,提出了几种解决方案,包括增加互联网接入,使用不同的学习方法,以及为有需要的学生提供咨询支持和经济援助。预计这项研究将有助于在2019冠状病毒病大流行期间制定更有效的学习策略,特别是在会计学科方面。
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引用次数: 0
EMPOWERMENT OF THE BENEFICIARY FAMILY (KPM) OF THE HOPE FAMILY PROGRAM (PKH) THROUGH THE SOCIAL ENTREPRENEURSHIP PROGRAM (PROKUS) IN CILEBAR DISTRICT, KARAWANG REGENCY 在卡拉旺县的芝勒巴区,通过社会创业计划(prokus)赋予希望家庭计划(pkh)的受益家庭权力
Pub Date : 2023-04-15 DOI: 10.58471/jms.v3i01.1819
Umi Hani, Dini Nadila
Prokus is a program launched by the Ministry of Social Affairs of the Republic of Indonesia which targets beneficiary families (KPM) who have graduated or left the Family Hope Program (PKH) so that independence is formed. economically so that they do not go back down economically after they no longer receive assistance through PKH. Graduation KPM-PKH themselves are those who are still in the poor and vulnerable category but are graduated because some of the components do not fulfill them. As stated by the Director General of Social Empowerment of the Indonesian Ministry of Social Affairs, "ProKUS simply empowers the community through a business approach. The purpose of this study was to find out how the process of empowering KPM PKH through Prokus in Cilebar District, Karawang Regency was viewed from the empowerment of PKH KPM in implementing social entrepreneurship programs accompanied by District Social Welfare Workers (TKSK) as social assistants. This study uses a descriptive method, with a qualitative approach. Data collection techniques used are observation, interviews, and documentation. Data analysis was carried out by means of data reduction, data clarification, data verification, and drawing conclusions. Based on the six aspects above, KPM ProKUS is grouped into beginner categories, developing categories and advanced categories. In the Cilebar District KPM there are two categories, namely the beginner category of 14 KPM and the developing category of 3 KPM. This program is expected to break the dependence of KPM on social assistance and create and enhance the spirit of social entrepreneurship and business independence. The outputs and achievement targets of this research are in the form of accepted scientific articles in accredited national journals. Research Technology Readiness Level target in year 1 is scale 2.
Prokus是印度尼西亚共和国社会事务部发起的一项计划,目标是已毕业或离开家庭希望计划(PKH)的受益家庭,以便形成独立。经济上,这样他们在不再通过PKH获得援助后,经济上就不会倒退。毕业后的KPM-PKH本身是那些仍然属于贫困和弱势群体的人,但因为一些组成部分不符合他们的要求而毕业。正如印度尼西亚社会事务部社会赋权总干事所说,“ProKUS只是通过商业方法赋予社区权力。本研究的目的是了解如何通过Prokus授权KPM PKH在卡拉旺县奇里巴尔区,从PKH KPM在实施社会创业计划的授权中,由地区社会福利工作者(TKSK)作为社会助理。本研究采用描述性方法,并辅以定性方法。使用的数据收集技术有观察、访谈和记录。通过数据精简、数据澄清、数据验证、得出结论等方法进行数据分析。基于以上六个方面,KPM ProKUS分为初级类、发展类和高级类。在西里巴尔地区的绩效管理有两个类别,即初级类别的14绩效管理和发展类别的3绩效管理。这将打破KPM对社会援助的依赖,创造并提高社会企业家精神和企业独立精神。本研究的产出和成就目标是在认可的国家期刊上发表公认的科学文章。第一年的研究技术准备水平目标是规模2。
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引用次数: 0
The Role Of The Legislature, In Maintaining The Balance Of Power In The Constitutional Legal System 论立法机关在维护宪政体制权力平衡中的作用
Pub Date : 2023-03-30 DOI: 10.58471/jms.v3i01.1791
R. H. Akili
One of the most important parts of the constitutional legal system is that each state entity has an equal amount of power. In a democratic government, this balance of power is kept in large part by the legislature. But many things can affect how well the legislature does its job and how it keeps the balance of power in the constitutional law system. The goal of this study is to look at how the government keeps the balance of power in a constitutional legal system. This study uses a normative legal method to look at the role of the legislature in making sure that other state institutions have the same amount of power. The study's results show that the legislature's job is to keep the balance of power in the constitutional legal system. This is done by making laws, keeping an eye on things, asking questions, and giving views. But there are things that make it hard for the legislature to do its job, like the system and process of checks and balances in the Constitution as it was changed in 1945. In theory, having the Constitution of 1945 is no longer enough to make it a constitutional document that can bridge and protect all of the state's democratic processes. So, work needs to be done to improve the legislature's institutional role in keeping the balance of power in the constitutional judicial system.
宪法法律体系中最重要的部分之一是每个国家实体都有同等的权力。在民主政府中,这种权力平衡在很大程度上是由立法机关维持的。但是,许多事情会影响立法机关的工作,以及它如何在宪法法律体系中保持权力平衡。本研究的目的是研究政府如何在宪法法律体系中保持权力平衡。本研究采用一种规范的法律方法来考察立法机关在确保其他国家机构拥有相同权力方面的作用。研究结果表明,立法机关的工作是在宪法法律体系中保持权力平衡。这是通过制定法律、关注事物、提出问题和发表意见来实现的。但也有一些事情使立法机关难以履行其职责,比如1945年修改的宪法中的制衡制度和程序。从理论上讲,拥有1945年的宪法已经不足以使其成为一个宪法文件,可以连接和保护国家所有的民主进程。因此,需要改进立法机关在宪法司法制度中保持权力平衡的制度作用。
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引用次数: 0
CLIMATE CHANGE AS A TRIGGER OF GLOBAL SECURITY ISSUES 气候变化是全球安全问题的导火索
Pub Date : 2023-03-30 DOI: 10.58471/jms.v3i01.1745
Widya Setiabudi Sumadinata
This study aims to explain how climate change can affect various aspects of global security issues such as increasing global temperatures, extreme weather, and decreasing availability of clean water, which can trigger global security issues such as conflict and mass migration. In addition, this study also aims to identify climate change from the perspective of human security. This research uses a qualitative approach with descriptive methods. The research results show that climate change can become a global threat where shortages of water, food, and natural disasters will force the population of a nation to make every effort to fulfill their needs, including migrating. This of course can lead to conflicts such as the conflicts that occurred in Africa and South Asia. From a human security perspective, the issue of climate change also makes people feel insecure, especially in the seven areas of security, namely economic security, food security, health security, environmental security, individual security, community security, and political security. This of course will also have an impact on global security. Lastly, decisive action is needed to deal with climate change, considering the magnitude of the risks at stake, including forcing countries to obey and comply through the UN security council.
本研究旨在解释气候变化如何影响全球安全问题的各个方面,如全球气温升高、极端天气和清洁水的可用性减少,这可能引发冲突和大规模移民等全球安全问题。此外,本研究还旨在从人类安全的角度识别气候变化。本研究采用定性方法和描述性方法。研究结果表明,气候变化可能成为全球威胁,水、食物短缺和自然灾害将迫使一个国家的人口尽一切努力满足他们的需求,包括移民。这当然会导致冲突,例如在非洲和南亚发生的冲突。从人类安全的角度来看,气候变化问题也使人们感到不安全,特别是在经济安全、粮食安全、卫生安全、环境安全、个人安全、社区安全、政治安全等七大安全领域。这当然也会对全球安全产生影响。最后,考虑到所涉风险的严重性,需要采取果断行动应对气候变化,包括迫使各国通过联合国安理会(UN security council)服从并遵守。
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引用次数: 0
DEVELOPMENT OF ELECTRONIC GOVERNANCE BASED REGIONAL GOVERNMENT MANAGEMENT 发展基于电子政务的区域政府管理
Pub Date : 2023-03-28 DOI: 10.58471/jms.v3i01.1734
Anton Charliyan
Government management is a process of carrying out governance activities or government management by authorities or government administrators in order to achieve the stated goals, namely increasing people's welfare. To support the success of the service and improve the quality of the service, it is necessary to have a service management procedure known as government management. Basically government management (public management) is the main factor in a public administration to achieve predetermined objectives with existing facilities and infrastructure, including the organization and available sources of funds and resources, as well as in this case the local government. Local governments are currently required to carry out reforms in various sectors, this is due to the increasing needs of the people who are increasingly complex day by day. Changes in management in the government sector are a necessity that really need to be improved as much as possible so that this process can later be felt by all circles of society at large. Right in 2003, the government officially issued Presidential Instruction No. 3 of 2003 as a follow-up effort to support the implementation of e-government in order to improve the quality of service to the public, especially in terms of providing information and supporting the principles of good governance. In summary, E-government as a service concept that uses information technology can be divided into several levels, namely first, preparation, second, maturation, third, consolidation; and fourth utilization. The application of the e-governance system is expected to be able to upgrade the government system in a direction that is more efficient, effective, transparent and accountable.
政府管理是当局或政府行政人员为了实现既定的目标,即增加人民的福利而进行治理活动或政府管理的过程。为了支持服务的成功和提高服务的质量,有必要有一个被称为政府管理的服务管理程序。基本上,政府管理(公共管理)是公共行政利用现有设施和基础设施实现预定目标的主要因素,包括组织和可用的资金和资源来源,在这种情况下也包括地方政府。目前要求地方政府在各个部门进行改革,这是由于人民群众日益增长的需求日益复杂。政府部门的管理变革是必要的,确实需要尽可能地改进,以便以后整个社会各界都能感受到这一进程。就在2003年,政府正式发布了2003年第3号总统指示,作为支持实施电子政务的后续努力,以提高对公众的服务质量,特别是在提供信息和支持善治原则方面。综上所述,电子政务作为一种利用信息技术的服务理念,可以分为几个层次,即第一、准备、第二、成熟、第三、巩固;第四种用途。电子政务系统的应用有望使政府系统向更高效、更有效、更透明和更负责任的方向发展。
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引用次数: 0
POSITION AND FUNCTION OF MONITORING SYSTEM ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE 监督制度在地方政府财政绩效中的地位和作用
Pub Date : 2023-03-28 DOI: 10.58471/jms.v3i01.1735
Damay Rusli
Law Number 17 of 2003 concerning State Finances mandates the Government to prepare Regional Government Financial Reports consisting of Budget Realization Reports, Cash Flow Reports, Balance Sheets, Notes to Financial Statements, SAL Reports, Operational Reports, and Reports on Changes in Equity. The financial reports prepared and presented by the local government (pemda) are structured reports that describe the financial position as well as financial and non-financial transactions that are carried out each year. These financial statements are prepared with the aim of presenting information regarding the financial position, budget realization, budget surplus, cash flows, results of operations, and changes in equity of a reporting entity which is expected to provide benefits to users in making and evaluating decisions regarding the allocation of resources. This study uses descriptive analysis as a research method, using a qualitative approach, while the results of the research explain that, the existence of assessment and supervision of local governments can actually be a parameter that spurs local governments to be more careful, thorough and professional in spending regional finances thus Good governance will be implemented, namely a government that is free from corruption, collusion and nepotism.
2003年关于国家财政的第17号法律要求政府编制地区政府财务报告,包括预算实现报告、现金流量报告、资产负债表、财务报表附注、SAL报告、业务报告和权益变动报告。由地方政府(pemda)编制和提交的财务报告是描述财政状况以及每年进行的金融和非金融交易的结构化报告。编制这些财务报表的目的是提供有关报告主体的财务状况、预算实现、预算盈余、现金流量、经营结果和权益变化的信息,这些信息预计将在作出和评价有关资源分配的决策时为使用者提供好处。本研究采用描述性分析作为研究方法,采用定性方法,研究结果表明,对地方政府的评估和监督的存在实际上可以成为一个参数,激励地方政府在使用区域财政时更加谨慎、彻底和专业,从而实现良好的治理,即一个没有腐败、勾结和裙带关系的政府。
{"title":"POSITION AND FUNCTION OF MONITORING SYSTEM ON LOCAL GOVERNMENT FINANCIAL PERFORMANCE","authors":"Damay Rusli","doi":"10.58471/jms.v3i01.1735","DOIUrl":"https://doi.org/10.58471/jms.v3i01.1735","url":null,"abstract":"Law Number 17 of 2003 concerning State Finances mandates the Government to prepare Regional Government Financial Reports consisting of Budget Realization Reports, Cash Flow Reports, Balance Sheets, Notes to Financial Statements, SAL Reports, Operational Reports, and Reports on Changes in Equity. The financial reports prepared and presented by the local government (pemda) are structured reports that describe the financial position as well as financial and non-financial transactions that are carried out each year. These financial statements are prepared with the aim of presenting information regarding the financial position, budget realization, budget surplus, cash flows, results of operations, and changes in equity of a reporting entity which is expected to provide benefits to users in making and evaluating decisions regarding the allocation of resources. This study uses descriptive analysis as a research method, using a qualitative approach, while the results of the research explain that, the existence of assessment and supervision of local governments can actually be a parameter that spurs local governments to be more careful, thorough and professional in spending regional finances thus Good governance will be implemented, namely a government that is free from corruption, collusion and nepotism.","PeriodicalId":141276,"journal":{"name":"Jurnal Multidisiplin Sahombu","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122644319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ANALYSIS OF THE MARKETING MIX STRATEGY ON PURCHASE INTENTIONS AT MINIMARKET ALFA M LEBO SIDOARJO 微市场购买意向的营销组合策略分析[j]
Pub Date : 2023-03-15 DOI: 10.58471/jms.v3i01.1680
G. Dewi, B. Purwono, D. Bernardus, T. C. Efrata, Y. Yulianah
This research was conducted to analyze the influence of the marketing mix strategy on consumer repurchase intention. This research is based on the widespread presence of shopping centers, especially in the retail section. This requires business people to know more about the right marketing mix used to influence consumer purchase intentions in order to maintain the smooth running of their business. Thus, the purpose of this research is to examine how the marketing mix strategy at Alfa M Lebo Sidoarjo affects shoppers' propensity to make a purchase. This study employs a quantitative approach, and it is a descriptive, causal study. Non-probability sampling with incidental sampling was utilized for this investigation, and its total sample size was 100. SPSS 22.0 for Windows is utilized for both descriptive and simple linear regression analysis of the data. Findings indicated that Alfa M Lebo Sidoarjo's marketing mix strategy significantly influenced shoppers' intent to make a purchase. Where the marketing variable received a good response with a score of 82.54 percent and the purchase intention variable was also in the good category, namely 77.86 percent. Overall, the marketing mix variable has enough influence on purchase intention, which is equal to 46.0 percent.
本研究旨在分析营销组合策略对消费者再购买意愿的影响。这项研究是基于广泛存在的购物中心,特别是在零售部分。这就要求商业人士更多地了解正确的营销组合,以影响消费者的购买意愿,以保持他们的业务顺利运行。因此,本研究的目的是检验Alfa M Lebo Sidoarjo的营销组合策略如何影响购物者的购买倾向。本研究采用定量方法,是一种描述性的因果研究。本次调查采用附带抽样的非概率抽样,总样本量为100人。使用SPSS 22.0 for Windows对数据进行描述性和简单线性回归分析。调查结果表明,Alfa M Lebo Sidoarjo的营销组合策略显著影响购物者的购买意愿。其中营销变量得到了良好的反应,得分为82.54%,购买意愿变量也处于良好类别,得分为77.86%。总体而言,营销组合变量对购买意愿有足够的影响,占46.0%。
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引用次数: 0
THE EFFECT OF 4P MARKETING MIX ON SATISFACTION J&T EXPRESS SAENTIS SERVICE USERS, MEDAN BRANCH 4p营销组合对j&t快递服务用户满意度的影响
Pub Date : 2023-03-10 DOI: 10.58471/jms.v3i01.1662
Bima Afandi, Austin Alexander Parhusip
Marketing Mix is ​​one of the main concepts in modern marketing, which has an important role in influencing customers to buy products and services offered by the market, therefore the marketing mix is ​​said to be a tool that will show the level of marketing success. To find out whether there is an effect of product, price, place, and promotion on the satisfaction of users of the J&T Express Saentis Delivery Service Medan branch. This type of research uses quantitative research methods with primary and secondary data sources. The number of samples in this study was 100 respondents who were determined using the Wibisono formula and purposive sampling technique, namely the technique of determining the sample based on certain considerations. This study uses SPSS 20.0 as a data processing tool. The results of this study indicate that the product has a positive and significant effect on J&T Express customer satisfaction, Price has a positive and significant effect on J&T Express customer satisfaction Place has a positive and significant effect on JN&Express customer satisfaction, and Promotion has a positive and significant effect on customer satisfaction. J&T Express customers. Meanwhile, Product, Price, Place, and Promotion simultaneously have a positive and significant effect on J&T Express customer satisfaction.
市场营销组合是现代市场营销的主要概念之一,它在影响顾客购买市场提供的产品和服务方面具有重要作用,因此市场营销组合被认为是展示营销成功程度的工具。考察产品、价格、地点、促销等因素对J&T快递棉兰分公司客户满意度的影响。这种类型的研究使用定量研究方法与主要和次要的数据来源。本研究的样本数量为100名受访者,使用Wibisono公式和有目的抽样技术确定,即根据一定的考虑确定样本的技术。本研究使用SPSS 20.0作为数据处理工具。本研究结果表明,产品对J&T Express顾客满意度有正向显著影响,价格对J&T Express顾客满意度有正向显著影响,地点对J&T Express顾客满意度有正向显著影响,促销对J&T Express顾客满意度有正向显著影响。J&T Express客户。同时,产品、价格、地点和促销同时对J&T Express的顾客满意度有显著的正向影响。
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引用次数: 0
THE EFFECTIVENESS OF USING THE MIND MAPPING LEARNING METHOD TO IMPROVE THE ABILITY TO WRITE NARRATIVE ESSAYS IN SUKAHATI PUBLIC ELEMENTARY SCHOOL STUDENTS 运用思维导图学习方法提高苏卡哈蒂公立小学学生叙事文章写作能力的有效性
Pub Date : 2023-03-10 DOI: 10.58471/jms.v3i01.1661
S. Sopian
The purpose of this research is to investigate whether or not primary school students are better able to compose narrative essays after participating in a mind mapping learning activity. The approach that was taken was one that was considered to be quasi-experimental, and it was implemented with three students from the sixth grade at Sukahati Indramayu Public Elementary School. Observation and careful documentation are the two main components of the data collection process. After undergoing a number of treatments, the subject's score improved, as demonstrated by the findings. After receiving treatment, the subjects saw a rise in their scores, going from an average of 160.75 before treatment to 232.75 after treatment. It is possible to draw the following conclusion as a result: the application of the mind mapping method has a beneficial effect on the capacity of elementary school children to compose narrative essays.
本研究的目的是调查小学生在参与思维导图学习活动后是否能够更好地撰写叙事文章。所采用的方法被认为是一种准实验性的方法,它是在sukaati Indramayu公立小学六年级的三名学生身上实施的。观察和仔细记录是数据收集过程的两个主要组成部分。研究结果表明,经过多次治疗后,受试者的得分有所提高。接受治疗后,受试者的得分有所上升,从治疗前的平均160.75分上升到治疗后的232.75分。因此,可以得出以下结论:思维导图法的应用对小学生撰写叙事文章的能力有有益的影响。
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引用次数: 0
ANALYSIS OF PRICE TRANSMISSION ELASTICITY OF POTATO IN KARO DISTRICT, NORTH SUMATERA PROVINCE 北苏门答腊省卡罗地区马铃薯价格传导弹性分析
Pub Date : 2023-03-05 DOI: 10.58471/jms.v3i01.1622
Anita Rizky Lubis, Nelva Ginting, Sandro Panjaitan
The price gap between the price obtained by farmers and the price obtained by retail traders indicates that the price received by retail traders is not the price received by farmers. Prices are high when production is low, on the other hand during harvest the prices obtained are usually low, even though the product may not sell well because there are many products on the market. As a result of large price fluctuations, potato is a seasonal crop and its varied production often creates uncertainty for farmers in terms of income or profits for farmers. The purpose of this research is to analyze the price transmission elasticity of potatoes in Karo Regency and to analyze the marketing margin and farmer share. This research uses secondary data for 5 years (72 months) from 2018 to 2022. The research method used to analyze price transmission elasticity is simple linear regression. The results showed that the price transmission elasticity of potatoes in Karo Regency was inelastic. The marketing margin received by potato wholesalers in Karo Regency is RP 5,348/Kg, with a percentage of 24.67%. the marketing margin received by retail potato traders in Karo Regency is RP 11,152/Kg, with a percentage of 32.11%.
农民得到的价格与零售商得到的价格之间的价格差距表明,零售商得到的价格不是农民得到的价格。产量低时价格高,另一方面,在收获期间获得的价格通常很低,即使产品可能卖得不好,因为市场上有很多产品。由于价格波动较大,马铃薯是一种季节性作物,其不同的产量往往给农民的收入或利润带来不确定性。本研究的目的是分析Karo县马铃薯的价格传导弹性,并分析市场利润率和农民份额。本研究使用了2018 - 2022年5年(72个月)的二手数据。分析价格传导弹性的研究方法是简单线性回归。结果表明,Karo县马铃薯的价格传递弹性是非弹性的。Karo Regency的马铃薯批发商获得的销售利润为每公斤5,348卢比,占24.67%。Karo Regency的马铃薯零售贸易商的销售利润为每公斤11,152卢比,占32.11%。
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引用次数: 0
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Jurnal Multidisiplin Sahombu
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