External Parties Research Articles

Boundary Works as a Mechanism For Forming Collective Identity in The Indonesian Middle Class Muslim Social Piety Movement

Indonesia's title as the most generous country in the world is supported by the strengthening spirit of social piety movements among the Muslim middle class. Social piety movements are of course also supported by the power of the social movement's collective identity in forming the basis that provides the "structure," foundation for engagement, and guidance for individual participation in its expansion. Unfortunately, the strong link between the development of collective identity in social movement groups has not been explained by previous studies. The aim of this research is to describe how the boundary work mechanism contributes to the development of collective identity in the Muslim middle class social piety movement in the Tangan di Atas (TDA) community. Using qualitative descriptive research, the research was conducted over a period of one year (December 2022-December 2023) and describes the actors and boundary work mechanisms in forming collective identity. The researcher conducted in-depth interviews with several subjects who were administrators as well as members of the TDA community to explore variations in their experiences related to the social piety movement they engage in. Meanwhile, with a phenomenological approach, researchers explore the role of individual knowledge, thoughts and feelings or internal aspects or individual subjectivity. The results of this research show that there are several aspects that can be used to view boundary works as a mechanism for forming the collective identity of social piety movements in the TDA community; shared values ​​and principles, joint activities, mutual recognition and appreciation, and establishing relationships with external parties.

OPTIMIZATION OF SCHOOL EDUCATIONAL MANAGEMENT: ACADEMIC EVALUATION AND SUPERVISION

The objective of this research is to optimise school education management through academic evaluation and supervision. The method employed in this research is qualitative research, specifically using a case study approach. The use of a case study is chosen because it allows the researcher to deeply understand the context, processes, and complexities of the phenomenon under investigation. The research findings indicate that the optimisation of education management has made significant progress through the evaluation and supervision conducted by school principals and relevant supervisors. However, challenges such as additional workload, the need for leadership skill enhancement, and the involvement of parents and the community still need to be addressed. Strategic steps that can be taken to overcome these challenges include increased investment in professional training and development, expanded collaboration with external parties, and the strengthening of the role of parents and the community in evaluation and supervision. Other measures involve implementing mentoring programmes, advocating for changes in the education system, and investing in educational technology infrastructure.

Tantangan Pendampingan Kepariwisataan Di Masyarakat Baduy

Challenges of Tourism Assistance in the Baduy Community The sustainability of rural tourism management is, among other things, determined by the ability of managers to autonomously govern their tourism. This means that the managers need to have clear guidelines to be accepted by all parties. It seems that not all tourism managers possess the necessary skills in tourism management. For instance, in Baduy, Kanekes Village, Lebak Regency, West Java, the bustling tourism that has been ongoing in Baduy has not significantly benefited its residents and environment. Some challenges faced include the suboptimal performance of local institutions with the legitimacy to regulate tourism activities, a high dependency on tour packages from external parties, and numerous external guides bringing tourists to Baduy. The environmental impacts caused by tourism and limitations in skills and human resource capacity also contribute to the challenges. This article was developed from a mentoring process conducted using a participatory action research approach. Specifically, the article aims to explain the techniques and mentoring processes conducted while highlighting the challenges encountered when assisting the Saba Budaya Baduy managers. As a result, various tourism training needs have been provided to ensure the readiness of local human resources. Post-training, mentoring continues to address challenges in implementing the training program. Mentoring challenges in the Baduy community require the mentoring team to understand the cultural values that are still maintained amidst modernity. Skills and abilities in communication with a cultural approach are essential to ensure that both physical and non-physical mentoring programs are fully accepted by the Baduy residents. The stages of tourism mentoring in indigenous communities require a continuous process to ensure that the Baduy residents have more sovereignty in tourism management.

Analisis Laporan Laba Rugi PT Ramayana Lestari Sentosa Tbk Periode 2018-2022

The purpose of this study research is to determine the financial position of the retail company, namely PT Ramayana Lestari Sentosa Tbk in the last few years. The company's profit and loss report can be reviewed in the financial report to determine the company's financial condition. Each company has its own financial reports which aim to provide very useful information for both external and internal parties. Financial reports must be prepared in a structured and systematic manner. These reports are prepared as a form of management accountability to parties affected by the company's performance over a certain period of time. The Profit and Loss Report is a more comprehensive and detailed explanation of the company's financial results and costs over a certain period of time. This report is very useful for the business world, with one of its main objectives being to help the business world in making decisions regarding future actions.

Violence within women's prisons and its implications on reintegration effectiveness

The involvement of women in various aspects of life, both socially and economically, has exposed the potential for criminal behaviour among women. This situation has led to the phenomenon of women's involvement in criminal acts commonly associated with men, such as robbery, murder, organized crime, and human trafficking. Poor social and economic conditions tend to be triggering factors and solid reasons for women to engage in criminal activities. This background has become the basis for the increasing number of women in prison in Indonesia, opening the possibility of various forms of violence within women's prisons. This presents a significant challenge for the management of women's prisons in optimizing the reintegration system due to the escalation of significant demotivation resulting from the violence experienced by female inmates, both among themselves and with prison staff. This research employs an exploratory qualitative approach, focusing on women involved in criminal cases and sentenced to prison. Primary data from interview results are descriptively analysed, producing a comprehensive, authentic, and representative narrative. The findings of this study indicate that the concept of punishment in Indonesia still emphasizes punitive functions over corrective functions, where both physical and mental violence are considered effective forms of punishment, especially for women. Violence occurring within women's prisons is then negatively responded to and becomes a driving factor for the decreased interest of female inmates in succeeding in the reintegration program. This reluctance then triggers a negative response from the staff in the form of violence against female inmates. A solution to mitigate violence in women's prisons is the placement in open prisons, with the involvement of independent external parties in both the supervision process and the implementation of reintegration programs to achieve an inclusive and constructive effect for all parties involved.

OPTIMALISASI ALUR DISTRIBUSI: MEMPERLANCAR EFISIENSI MELALUI DAFTAR HARGA PENGIRIMAN DAN MODA TRANSPORTASI YANG STRATEGIS

PT XY, as a digital-based logistics company with integrated solutions, is striving to enhance the efficiency of its distribution workflow in the face of increasingly complex global business dynamics. Confronting a competitive market, PT XY considers the compilation of a shipping and truck pricing list as an essential foundation to improve competitiveness, expand market share, and build a reputation in the ever-changing market. This approach is not merely a pricing strategy but a necessity to remain relevant and effectively meet customer needs in a dynamic business era. The chosen strategy involves collaboration with external parties, especially logistics transportation vendors, to formulate effective pricing tariffs and select the appropriate mode of transportation. The process of tariff formation includes an analysis of destination routes, carried loads, and transportation modes, with a focus on logistics efficiency and the needs of the Indonesian market. This research is conducted using a qualitative method with the aim of finding solutions to the challenges faced by PT XY.

The Effect of Profitability, Liquidity and Leverage Ratios on Internet Financial Reporting and Company Size as Moderating Variables During The Covid 19 Pandemic (An Empirical Study on the BEI Various Industries Sub-Sector)

Internet media has become a tool that provides a means for open company financial reporting as information for external parties because openness can reduce the level of information asymmetry that can occur in financial reports, so that it can accelerate company growth. The nature and characteristics of the internet which is easy to spread (pervasiveness), knows no borders (borderlessness), is timely (real time), low cost (low cost), makes disclosing information via the company website easier in finding all the necessary information related to the company, without having to incur high costs, Abdillah (2015). The development of the internet has created a new way of conveying company financial report information, namely using the Internet Financial Repoting (IFR) system, Yuli Kurniawati (2018). Every company has had many improvements in terms of company profits. Profitability is an indicator measuring management performance in managing company assets which can be shown by increasing profits that can be generated by the company. By indicating that the greater the company's profitability value, the company has good performance management. The liquidity ratio is an indicator of the level of a company's ability to pay short-term obligations. If the company is illiquid, there is a tendency for the company to experience bankruptcy. The ratio is prorated using the Current Ratio, which is about the comparison between current assets and current liabilities. The leverage ratio is a ratio that is an indicator of a company's capital structure. A high level of leverage can encourage management to carry out Internet Financial Reporting to take advantage of opportunities for good information from the company. Company size is a description of how big or small a company is, which can be measured by the size of the asset value, total sales, or the market value of the company's equity. Profitability and leverage influence the Internet Financial Report, while liquidity has no influence on the Internet Financial Report. Size can strengthen the influence of leverage on the Internet Financial Report, while size cannot strengthen the influence of profitability and liquidity on the Internet Financial Report

Towards flexible data stream collaboration: Federated Learning in Kafka-ML

Federated learning is applied in scenarios where organisations lack sufficient data volume for modelling their business logic and cannot share their data with external parties. Moreover, Industry 4.0 and IoT scenarios generate massive data streams, which normally are fed to ML/AI solutions for model training and prediction. However, in most cases, ML/AI frameworks are not prepared to work with these streaming pipelines. In this paper, we present an asynchronous federated learning solution based on the Kafka-ML data stream framework, which is able to combine federated learning and data stream capabilities within ML/AI applications. While most federated learning approaches are tailored to a specific ML model or a use case, the solution provided adapts itself to the availability of both data and ML models, achieving a flexible and dynamic federated learning solution. To validate its performance, an evaluation of the federated learning solution is carried out on different scenarios in a multi-node state-of-the-art infrastructure. Results show that this framework can work with multiple federated clients, being the resulting accuracy dependent on the amount of data and the behaviour of clients during training.

Zero Trust Security Model for Enterprise Networks

Zero Trust (ZT) is security model and follow the concept of ânever trust, always verifyâ. ZT require to strict identity verification for devise and clients trying to access recourses on private networks regardless of whether they are sitting within or outside the networks. As opposed to perimeter-based architecture, which makes the assumption that all internal network parties are trusted and all external network parties are untrusted. In enterprise network the internal network parties is automatically seen as trusted entities granting them access to network resources. The insider threat actor has been successful in exploiting their access. So that, enterprise networks become more exposed to inside and outside threads. As a result, we need to add the zero-trust principle to the enterprise network to protect it from the inside. In this paper, the ZT model, is assumed inside the militarized zone. There may be a threat to the sensitive data. Any internal company network users cannot manipulation on his computer without permission from the administrator this is done by the group policies that have been implemented in ZT. This model has been shown to be quite effective in protecting the sensitive data against unauthorized access and also the manipulation by the insider user. Following that, an attack originating from inside of the network was launched against the enterprise and zero trust network. In the enterprise network, the network was effectively attacked, and the attack’s validity was also increased to fully penetrate the enterprise. The attack did not succeed in the zero-trust network because the attacker cannot pass the User Account Control (UAC) to gain the NT authority.

Glosa do postanowienia Sądu Najwyższego z dnia 13 kwietnia 2023 r. (II CSKP 8/23)

The Mental Health Protection Act allows, in strictly defined cases, for the admission of a patient to a psychiatric hospital without their consent. A crucial aspect of applying these regulations is their very narrow interpretation. It is important to remember that this action deeply interferes with the constitutional rights to freedom and bodily inviolability. A court decision permitting involuntary hospitalization must be based on exhaustive and thorough expert opinions, demonstrating the fulfillment of all required conditions, and primarily guided by the well-being of the patient rather than external parties.

Characterizing food environments of hospitals and long-term care facilities in the Netherlands: a mixed methods approach

BackgroundHospitals and long-term care facilities, which are key institutions to serve health and well-being, have an important exemplary role in providing supportive food environments to encourage healthy and sustainable food choices. The objective of this study is to characterize the physical, socio-cultural, political and economic dimensions of the food environment for health care receivers, health workforce and visitors in healthcare settings, and make comparisons between the food environment of hospitals and long-term care facilities.MethodsTo characterize the food environment in healthcare settings, two sub-studies were conducted. In sub-study 1, semi-structured interviews were held with staff members (n = 46) representing 11 hospitals and 26 long-term care facilities (rehabilitation centres, nursing homes, institutions for people with intellectual disabilities and mental healthcare institutions). In sub-study 2, staff members audited the food environment in hospitals (n = 28) and long-term care facilities (n = 36) using a predefined checklist.ResultsThe food environment in Dutch healthcare settings varies substantially between locations although noticeable differences between hospitals and long-term care facilities were identified. Hospitals and larger long-term care facilities featured more often restaurants and utilized central spaces for preparation of meals, while smaller long-term care facilities often operated as household-like settings. Type of healthcare shaped the socio-cultural food environment, with hospitals primarily emphasizing nutrition for fast recovery, while long-term care facilities more often as an instrument (i.e., to structure the day). Participants highlighted the importance of food policies and broad organizational support for realizing and regulating improvement of the food environment. Yet, long-term care facilities were less familiar with national guidelines for food environments compared to hospitals. Several economical aspects, like profit motives, strict budgets and contracts with external parties affected and shaped the food available within all healthcare settings.ConclusionsThis study characterized the food environment in Dutch healthcare settings. Disclosed differences between hospitals and long-term care facilities should be incorporated in strategies for a transition of the food environment. Future research should investigate the underlying mechanisms of the healthcare food environment attaining all healthcare stakeholders - health care receivers, staff and visitors - while prioritizing sustainability alongside healthiness.

Analisis Kendala Posting Expense Ke System Application and Product Bagian Administrasi di PT. Bina Pertiwi Surabaya Branch

Recently, technological developments have become increasingly rapid thus, companies must be able to compete by increasing efficiency and effectiveness in order to achieve productivity through system development. Currently, PT Bina Pertiwi Surabaya Branch has applied an information system in its process flow, namely System Application and Product (SAP). SAP is an information system in the form of software with various taskbar menus that function to process data. One of the taskbar menus that is commonly used is HR (Human Resources), especially regarding company expenditure reports, all matters with vendors and customers, as well as employee leave and overtime input. The purpose of this research is to analyze expense posting procedures using SAP. This research uses objects in the implementation of SAP and the parties involved. The results of this research show that the application of SAP makes it easier for employees to process data. However, problems were still found in the expense posting procedure. This obstacle comes from external parties, namely the WO (Work Order) number not appearing which can hinder the progress of the expense posting procedure. So, a solution is provided to resolve these obstacles by carrying out 10 resolution steps which include, difficulty analysis, open communication, updating or improving procedures, training and development, use of technology, collaborative teams, managing change, periodic evaluation, providing support, and flexibility.

Community Empowerment in the Bandar Bakau Eco-tourism Area, Dumai City

The Bandar Bakau Eco-tourism area is one of the well-known tourism products in Dumai City. As a tourism product, regional governance based on relying on community strength will be able to strengthen the economy in a sustainable manner, improve community welfare and preserve biodiversity. However, community strengthening still relies on patterns of cooperation with external parties from community groups. This research aims to analyze the stages of community empowerment in the Bandar Bakau eco-tourism area, Dumai City and analyze the obstacles to community empowerment. The concept used in this research is the concept of stages of community empowerment according to Wrihatnolo Dwijowijoto (in Bahri, 2019), which explains that community empowerment is a process and goal that includes awareness, capacity building and empowerment. The research method used is a qualitative method with a case study approach. The results of this research show that forms of community empowerment in the Bandar Bakau eco-tourism area, Dumai City are not yet fully running well because there are still forms of community empowerment that are still hampered, which can be seen in terms of the ability of the Bandar Bakau community who are not yet able to fully participate in the development and management of the area. tourism thereby influencing community empowerment. The factors inhibiting community empowerment in the Bandar Bakau eco-tourism area are 1) unsustainable empowerment programs, 2) regulations governing conservation management of mangroves, 3) lack of innovation in mangrove use and 4) weak commitment public

Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan

Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.

Environmental, Corporate Social Responsibility, Governance, and Sales Growth Effects on Financial Performance

Electronic Financial performance is an analysis conducted by the company to assess the extent to which a company has implemented using financial implementation rules properly and correctly. Financial performance can be described as a form of success of company management in managing company finances. Financial performance can be used as a guideline for taking decisions to be carried out by external parties and can be used in assessing the company’s financial performance.This study aims to find empirical evidence and analyze the effect of environmental performance, corporate social responsibility, governance, and sales growth on the company’s financial performance (study on the LQ45 index 2017-2021). The sampling method used was the purposive sampling method and obtained 15 companies with a total sample of 75 financial statements that were the object of research. The data analysis method is in the form of quantitative analysis using multiple linear regression analysis and hypothesis testing using the SPSS 25 program with a significance level of 0.05. The test results show that environmental performance has a negative and significant impact on financial performance. Corporate social responsibility and Sales Growth have a positive and significant effect on financial performance, while good corporate governance has a negative and insignificant effect on the company’s financial performance.

ANALYSIS OF THE APPLICATION OF FISCAL CORRECTIONS IN THE FRAMEWORK OF CALCULATING INCOME TAX PAYABLE

The income statement of PT Anugrah Abadi, which adheres to the Financial Accounting Standards (SAK), is included in the financial statements based on research. Both internal and external parties use this report to calculate taxable income and make decisions. The primary objective of fiscal correction is to determine the extent of underpayment or overpayment of corporate income tax for PT Anugrah Abadi by performing fiscal corrections on the financial statements and reanalyzing the fiscal corrections and expenses recorded by PT Anugrah Abadi in accordance with tax laws. The method used in this research is a descriptive qualitative approach with data processing. The data sources used in this research are the financial statements and tax reports of PT Haleyora Power for the year 2023. The results indicate that there are several financial statement accounts subject to fiscal corrections. Within the fiscal corrections, some expense accounts were adjusted positively and negatively, including sales expenses and general administrative expenses. Consequently, the fiscal correction of PT Anugrah Abadi’s commercial financial statements has increased.

Manajemen Penerimaan Peserta Didik Baru: Studi Kasus MIN 7 Boyolali

This study aims to determine the planning, implementation, and evaluation of new student admissions at MIN 7 Boyolali, as well as the supporting and inhibiting factors. The research method used is qualitative case study method. Data collection techniques are done by interview, observation, and documentation. Data analysis techniques with data reduction, data presentation, and conclusion drawing/verification. The results showed that the management of new student admissions at MIN 7 Boyolali showed positive results. Through careful planning, effective implementation, and continuous evaluation, MIN 7 Boyolali succeeds in increasing the number of new student admissions each year. Supporting factors such as visionary leadership, cooperation with external parties, and community support, play a vital role in the success of PPDB management. However, inhibiting factors such as limited resources and changes in the external environment need to be addressed appropriately so that MIN 7 Boyolali can continue to develop as a superior Islamic education institution that is in demand by the community.

Predicting financial distress of public and non-public construction sub-sector companies

This study examines if there are variations among financial crisis models. It is intended to investigate whether it has the most significant level of accuracy in predicting potential corporate bankruptcies. This is a quantitative study; Secondary information from financial reports serves as the data source. The study population is public and non-public companies in the construction sector listed on the Indonesia Stock Exchange (IDX) for 2014–2020. In order to obtain a sample of eight businesses, targeted selection was used for sampling. The results of this study show that the conditions differ from those of financial distress models for public and non-public companies. For public companies, the most accurate models are Grover and Lavin’s (2001), Karas and Srbová’s (2019), Fulmer’s (1984), and Ohlson’s (1980) models proven to be 100 percent. In contrast, only Fulmer’s model is entirely applicable to non-public companies. Forecast results and best-fit models can provide positive information or warnings for external and internal parties.

ПОЛІТИЧНА АКТИВНІСТЬ НАСЕЛЕННЯ В УМОВАХ ВІЙНИ

The article attempts to analyze the category of "political activity", to identify the main features of this phenomenon and to note the peculiarities of the political activity of the population during the war. It is noted that political activism is one of the forms of social activism, which has a purposeful nature and allows individual citizens or their groups to realize their own conscious position in life, political interests and aspirations. The level of political activity depends on the political regime and the political culture formed in society. Under totalitarian and authoritarian political regimes, it is more expedient to talk about political quasi-activity and ritualism as a result of pressure from thesystem, society, and government. The total mobilization of the population determines the coercive nature of political activity, based on the suppression or distortion of free political preferences, the pressure of external circumstances, administrative and party control. Mobilization quasi-activity creates the illusion of people's power. A real high level of political activity is shown by people who have a formed participative type of political culture, a clear orientation to the political system as a whole, and are active members of parties, public organizations, associations and unions. The article provides indicators of a high level of political activity, which are interest in politics, trust in state institutions, assessment of the possibility of one's own participation in politics, influence on it. It is noted that in societies with a high level of political activity of the population, the elite, the middle class and the general public are involved in political life. Thus, theoretical studies of political activity indicate that it can have different degrees of intensity and be determined by objective and subjective factors. It was concluded that in modern realities, the political activity of the population of Ukraine is determined and supported mainly by patriotic and humanitarian needs. The population of Ukraine demonstrates the ability for self-organization and social mobilization, and not only at the level of civil society organizations, but also through examples of individual activity. Examples of political activity of citizens are volunteering, the level of interest in political events. Political activity quite often acquires a network form, "taking place" on the Internet, blogs, social networks, on forums, public associations are created based on the principles of network structures, and their interaction takes place in solving specific tasks of providing targeted assistance directly to military units of the Armed Forces of Ukraine and those who need such help.

The impact of SCM integration on business performance through information sharing, quality integration and innovation system

Integration with external supply chain partners can reduce the risk of process and product development disruptions. Hence, the companies should anticipate and prepare for any risk that could emerge in the supply chain network. This study aims to analyze the role of supply chain integration, information sharing, supply chain quality integration, and innovation systems in improving business performance in the manufacturing industry. The study surveyed manufacturing companies located in East Java, as many as 258 companies. Data was collected using questionnaires designed with a five-point Likert scale and distributed through Google Forms and company visits. 222 questionnaires were distributed through Google Forms, and 36 were distributed during company visits. The smartPLS software version 4.0 was used for descriptive analysis and hypothesis testing. The results showed that supply chain integration positively impacts information sharing, quality integration, and innovation systems. Information sharing significantly supports the implementation of quality integration and innovation systems. However, quality integration does not affect the innovation system. Likewise, innovation systems have no impact on improving business performance. Many manufacturing companies in East Java had not done innovation systems appropriately after the COVID-19 disruption as the company still focused on current processes and products to maintain company sustainability. Furthermore, information sharing, and supply chain quality integration significantly improve business performance. The results of this study could contribute to managers building close partnerships with external parties to maintain the quality of processes and products. Business owners must also consider using the latest technology for process and product innovation. These findings enrich the current supply chain management theory, particularly with quality integration and innovation systems.