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Tax accounting is a critical aspect of financial management that focuses on optimizing an entity’s financial operations within the boundaries of legal and tax regulations. This article explores the key principles, strategies, and challenges of tax accounting, aiming to highlight how organizations can...

Indonesia has entered a new chapter in dealing with Covid 19 and facing a new normal area, including government service. Implementing services in an agency or company requires a service model that can reflect how a service takes place. One of the service models is the service triangle, namely the service...

Walking is one of the most difficult issues for stroke patients. The ability to walk in stroke patients recovers at different rates due to variations in weakness and intervention, including treadmill intervention. Nobody has looked into how the treadmill affects the phases of a stroke patient's...

Malaysia’s halal industry is one of the most well-known in the world. However, some Malaysians still believe that halal scopes in Malaysia only apply to the food and beverage industries. Hence, the main objective of this study is to assess public awareness and knowledge of the halal industry framework...

In the era of emerging technologies, the use of generative artificial intelligence (G-AI) in the field of Literature and creative writing has raised questions regarding topics of authorship, ethics, legal infrastructure and the human-machine collaboration. As the field of creative writing has been totally...

The purpose of this paper is to look at how the Socratic questioning method can be used in EFL teaching and learning. This paper not only describes the method’s beliefs and practices, but also assesses its efficacy in improving speaking ability and critical thinking. As the research design, convergent...

This article presents the research results intended to identify students’ thinking processes in solving mathematical problems in terms of the adversity quotient. The type of research used is descriptive qualitative. This study involved three eighth-grade students of SMP 1 Pallangga, Gowa: one quitter...

The purpose of this paper is to explore how to positive culture creative industry between Fujian and Taiwan. The paper is consisted of four sections. Firstly, the approach is to review of the literature at domestic and abroad, in order to understand culture creative industrial policy and the definition...

This article based on the basic theory of the formation mechanism of housing price, it introduced the fluctuations of commercial housing price in our country these years. Then by using the supply and demand theory, it analyzed the process of the commercial housing price formation mechanism and the main...

The purpose of this study is to determine (1) How much contribution of Internet utilization to student learning outcomes on subjects KKPI; (2) How much contribution of learning creativity to student learning outcomes on KKPI subjects; (3) How much contribution of Internet utilization and creativity of...

Most of the human destruction can be attributed to the ethical rules sabotage. Existing methods are mainly conduct to property calculation or structure measure of the malicious program code, lack of weighing from ethics rules angle. This paper proposes a network threaten detection algorithm to measure...

The article describes the architecture of automated planning system for container terminal railways. Authors describes main tasks which should be solved in domain and describes how these tasks were automated within developed software.

This article is trying to find the major cause of this phenomenon and analyze the current doctor-patient contradiction and conflicts at a different point of view. According the literature and the current status, we prove that this problem can be relieved by system construction, including specifying the...

This paper compared the performance of SVG and Flash when applied in WebGIS from different aspects, including basic characteristics, data storage, page rendering speed, interactivity etc. Through experiments and analysis, the result shows that: SVG and Flash can be used for visualizing WebGIS vector...

The Welfare State concept provides additional duties and responsibilities to the country, besides being responsible for the protection and security of citizens, the country is also obliged to realize the wellbeing of its citizens. The government has the authority in the field of industry that must be...

There is a different perspective between the typical Craftsman Businessman and the Opportunistic Entrepreneur. Business cannot be separated from the risk but the courage (recklessness) is also not the best solution. The era of economic openness has shown the world community on how the changing business...

This research aims to know how the English teachers’ management for the teaching strategies in learning process of genre-based writing instruction in 2013 curriculum on Senior High School students of Pesisir Selatan. This research is limited to know how the English teachers manage the first stage building...

The rapid evolution of network and distributed computing, such as Service Oriented Architecture (SOA), is increasing the challenge of securely controlling access to enterprise IT resources. As gaining access to distributed resources becomes increasingly vital, the ability to make sure that the right...

This study aims to explain how technological development, in this case the WeChat application, is able to provide comfort for foreign students studying in the People’s Republic of China. This research is a qualitative research, data obtained by conducting interviews with Indonesian students who are in...

The qualitative research method that was used in this research aimed to reveal supervision programs that has been implemented in Special Needs Schools. The method used in this research is interviewing school principals in Cluster 38 Bandung that consist of five Special Needs School. To gain best supervision...

The purpose of this study was to describe the problem-solving skills students viewed from spatial intelligence. Problem-solving skills are an important component that students must have to solve a problem appropriately. This study is a qualitative study in which the main instrument is the researcher...

Drinking water is indispensable for the community to fulfill a healthy, clean, and productive life. The government has implemented a Drinking Water Supply System (SPAM) to guarantee people's rights to drinking water, access to drinking water services, and the fulfillment of basic daily drinking...

Traditional teaching methods no longer meet the learning needs of students in secondary vocational schools, which can lead to poor interest and ineffective teaching. In order to explore new teaching methods to effectively improve students’ interest in learning and the quality of teaching, a semester...

The process of resolving cases of children involved in legal problems should be different from adults. The procedure must be carried out carefully, so that children continue to receive maximum protection. In fact, no matter how good the formal justice arrangements are for children, it is believed that...

The Mount Slamet area is administratively owned by five districts, namely Banyumas, Purbalingga, Pemalang, Tegal, and Brebes. This area has 70 megalithic sites in the form of stepped pundens, menhirs, lumpangs, phallus, statues, dolmens, dakon stones, and altars. The existence of these megalithic buildings...

This study aims at exploring how women travelers shift the way they construct identities in the blogs during the pandemic COVID-19. As a meaningful activity for the travelers, travel blogging is a form of expression to share travel experiences, personal thoughts, travel tips and reviews, which represents...

The success of a school is influenced by the principal as a leader. The existence of the COVID-19 pandemic has made all schools in Indonesia deactivated, but the teaching and learning process continues with a distance learning process. Of course, there are differences in leading an educational institution...

This paper presents work in progress within the Erasmus+ project Second Language Learning at School for all TEENagers (SLS4Teens), developed under the EU Green Alliance. The study examines how Information and Communication Technology (ICT) can support the digital assessment of oral production while fostering...

As one of most popular children’s series in Indonesia, Adit Sopo Jarwo has entertained Indonesian children for ten years. The popularity of the series has made some research take it as their object of the research which are mostly related to its educative values. To offer a different perspective in analyzing...

The increasing number of asylum seekers and refugees to Indonesian territory causes social disturbances, political security, and order in society. Their presence can be exploited by human smuggling networks, human trafficking, drug trafficking, and international terrorist networks. This can have an impact...

Service recovery is viewed as an important process to strengthen customer relationship, retain the loyalty and stabilize the profit of company. As previous studies mentioned mainly focus on how to satisfy the customer and create customer loyalty through service recovery strategies. It is assumed that...

Small scale mining has given positive contribution to Bangka Belitung Province and its people, particularly in Belinyu Subdistrict. As the consequence, local government issued certain policy for illegal Small scale mining. It is aimed to stop all activities of Small scale mining. However, the effort...

In this paper, we compared, through experiments, the hysteresis characteristics in the load of the push rod, that is generated in the booster cylinder according to the time of the instantaneous actions made by the driver in stepping on and releasing the clutch pedal. In addition, we performed separated...

A supply chain under O2O business model, a new kind of supply chain, is studied in this paper, in which the supply chain is consisted of one supplier (she) and multiple O2O retailers. The supplier finds that demand disruption and retailer’s sales cost disruption takes place after her production plan...

As an original and emerging industry, cultural industry has increasingly become a new economic growth point and an important pillar of the national economy. In this paper, the practical problem of comprehensive performance evaluation of cultural industry is investigated. Concretely, a new evaluation...

Cloud technologies are integral to daily existence of many authorities as they are attractive by their immensity and virtualization of resources. Cloud services open up possibilities to be widespread in the education sector too. In addition, such services have become an integral feature for any modern...

The question this writing aims to address is straightforward: what do photojournalists do? At a glimpse, this seems to be an easy question to answer. Yet, institutional attempt to formally answer this question has only be made recently by Indonesian Photojournalists’ Association (Pewarta Foto Indonesia,...

The emergence of online transportation provides new choices for the community. However, its existence is a threat to public vehicles as public transportation. People prefer online transportation because it is considered to be easily accessible, more reachable, cheap and free of traffic jams. Therefore,...

China has witnessed several large-scale fog and haze outbursts in recent years. These phenomena can jeopardize human physical and mental health by causing respiratory diseases or depression. They also aroused extensive social discussion among all levels in the country. This paper briefly reviews the...

Today, Politics is undergoing change, change means to provide opportunities for direct election of people who are not involved daily in practical politics can be a leader in the area, Ridwan Kamil position represents the opportunity. This used to be the leader should go into the bureaucracy or become...

This paper integrates the of Resource Dependence Theory and Profit from Innovation to explicate the determinants of how innovation profit distributed between focal firm and the complementary firms. The types of the complementary firms are divided into four new type--positive dependence, negative dependence,...

Indonesia is a resource-rich nation known for its substantial reserve in a wide variety of minerals such as gold, copper, tin, bauxite, and nickel. The mining sector has long served as a key pillar of Indonesia’s economy by contributing approximately 7.5 percent of the State’s GDP. Despite the vital...

We consider a retailer who sells a single product to strategic consumers sensitive to price over two periods: advance and spot. The retailer’s decisions include whether to offer the product and, if so, the prices in both periods, and whether to ration capacity in the advance period. This article takes...

This study aims to determine how high the perceptions of students of the Sports Training Education Study Program of the Faculty of Sport Science, Universitas Negeri Semarag towards lectures in the academic year 2017/2018. The method used in this research is quantitative survey. The research sample consisted...

Creativity can be meant as the new idea, that is useful for product, service, process or procedure developed by the employee in a social system, which they will collaborate with others. Creativities of the hotel employee are very necessary to create a new idea and make a strategy to develop the hotel...

It has been 14 years since the launch of the undergraduate-level translation education (Bachelor of Translation and Interpreting, abbreviated as BTI henceforth) in China. Although a large number of high-quality graduates have been churned out over this period, problems prevail. The main one is that the...

As the world no longer has boundaries with everyone being connected to the internet, we can access information from other parts of the world in an instant, without having to go anywhere. The internet makes it easy for us to access data and news. In addition, the internet provides convenience in doing...

Film is an audio-visual art and an important carrier of cultural transmission. Music is an important element in film art, which plays an important role in the expression of the film, among which the cultural transmission of music is an important feature of the film, possessing characteristics of the...

Over the past several decades, the study of film music has evolved into a vital area of interdisciplinary research, encompassing insights from musicology, media studies, semiotics, and auditory theory. Researchers have increasingly recognized film scores not merely as decorative accompaniments but as...

Brand awareness is a key foundation of customer-based brand equity, shaping how consumers recognize, recall, and consider a brand in their decisions. In Indonesia’s competitive F&B market, local brands like Kopi Tuku must stay relevant amid international and large-scale rivals. This study analyzes...