The purpose of this study is to analyze the ability of MSMEs to improve industrial competitiveness and strategies to improve industrial competitiveness in the context of facing the industrial era 4.0 in an accounting perspective. The research method uses descriptive methods that are explorative in nature. The data analysis technique uses descriptive analysis techniques, which are carried out by describing the facts of the findings and presenting them by providing sufficient understanding and explanation. The results of the study show that the MSMEs sector in Indonesia has not been able to improve competitiveness in the face of the industrial era 4.0 from an accounting perspective. Meanwhile, the strategy that can be utilized by MSMEs in facing the current digital era seen from an accounting perspective is by utilizing the Government budget for MSMEs development programs, utilizing credit facilities and empowerment from banks, and utilizing technological advances.
Online buying and selling transactions are growing rapidly, from an Islamic perspective, they fall into the jurisprudence muamalah category of business or commerce. In Islam, there are rules governing buying and selling transactions that must be carried out by the seller and the buyer. This research is to explore the pillars and requirements for online buying and selling transactions and the implementation of the Istishna contract which refers to the Islamic PSAK 104 in online transactions. A qualitative method with case study research conducted in Tasikmalaya was chosen as the method in this research. The informants in the research are business people, consumers, academics, and ustadz. The results show that business people generally know about the pillars and requirements for online buying and selling transactions from an Islamic perspective. The Istishna contract has been carried out by business people with the term pre-order, business people do not know and apply the Sharia PSAK 104. The research can be a reference for business people, academics, and input for regulators and the public.
Abstract:Exercise is an important element to maintain our health. Diet and exercise can help you lose weight. Body fat levels can be said as a comparison between fatty tissue in the body with body components that are free of fat. losing weight can be done by doing sports, because with sports activities, work done can be measured and regulated, and with measurable and regular work is expected and use energy derived from fat that is in the muscle cell tissue. One way to overcome obesity requires an activity that can burn fat. One of them is gymnastics, namely aerobic exercise and zumba gymnastics.
This study analyzes the impact of corruption on economic growth by including the role of accounting practices. Corruption has a negative influence on economic growth in countries with poor quality accounting practices than in countries with high-quality accounting practices. The new contribution of this study concerns the relationship between the literature between corruption and separate accounting practices regarding economic growth. To our knowledge, this is a study of the first ASEAN countries documenting the impact of corruption on economic growth that depends on the quality of accounting practices in a country. We use cross-section data for 2018 for 11 ASEAN countries. Data on economic growth is taken from the World Bank, while corruption is represented by the Transparency International (TI) Corruption Perception Index (CPI). Meanwhile accounting practices are represented by the strength of auditing standards and financial reporting from the World Economic Forum (WEF), as well as the adoption of the International Public Sector Accounting Standards (IPSAS) in a country from the International Federation of Accountants (IFAC). We apply the Moderated Regression Analysis (MRA) approach for estimating results. The results of studies show that corruption inhibits economic growth. In addition, the strength of auditing standards and financial reporting weakens the relationship between corruption and economic growth. Other results show that the adoption of IPSAS does not weaken the relationship of corruption with economic growth in ASEAN countries. The findings of this study prove that high-quality accounting practices in a country can weaken corruption which can hamper economic growth. Conversely, corruption will easily grow in countries with weak quality accounting practices whose impact will hamper economic growth.
The study aims to create a softball throw and catch learning model for high school students. Based on the findings of observations and interviews, it is possible to conclude that students struggle with throwing and catching techniques on softball material. Physical education teachers face a challenge in providing appropriate learning methods due to a lack of variety in applying the learning model. The research and development (R D) method was used in this study, with six stages of development. The following data analysis techniques were used in this study: This study employs both quantitative and qualitative descriptive data analysis. Based on the findings of this study, ten throwing and catching learning models with various variations have been developed. The effectiveness test was performed with the T-test to determine the effectiveness of the developed product. The t-test value, tcount = 31,647, was then obtained. The value of ttable obtained with confidence level = 0.05, dk = (n-1) = 30 – 1 = 30 was 2.1098. As a result, tcount exceeds ttable (tcount = 31,647 ttable = 2,093). Based on the test criteria of tcount ttable at =0.05 dk = 17, the developed model is very effective for use, particularly at the high school level.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.