Follow-Up Activities To The Recommendations Of Bpk On The Inspection Results Of Local Government Financial Report (Lkpd) Constituting The Order Legislation That Must Be Done.

The Purpose Of This Research Is To Obtain Empirical Evidence That The Fundamental Factors Significantly Influence The Stock Prices Of Manufacturing Companies Either Partially Or Simultaneously For The Years 2009-2011.

The Existence Of Different Concepts, Measurements, Methods, And The Recognition Of Income And Expenses Between Accounting And Taxation Lead To Differences Between Accounting Income To Taxable Income.

The Purpose Of This Empirical Study Is To Analyze Whether Intellectual Capital And Its Components, Which Are Physical Capital, Human Capital, And Structural Capital Have An Effect In Banking Firm's Performance.

This Study Aims To Test The Relationship Determination Of The Councilor’s Knowledge About Budget With Council’s Oversight Upon Region Finance.

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.

The difficulties experienced by students often make them want to give up or even run away from a problem. If someone wants to achieve success, he must have high fighting power in order to get maximum results. The ability of students to survive in difficult times is needed to be able to overcome these challenges.The purpose of this study was to analyze the contribution of optimism and social support to the adversity quotient of SMA Negeri 2 Banjarmasin students. This study uses a quantitative approach to the type of correlational research. The data collection tool used a social support and adversity question scale questionnaire, a sample of 306 was obtained from 1,039 students of SMA Negeri 2 Banjarmasin using the proportionate stratified random sampling technique. Data analysis techniques using descriptive statistics and multiple linear regression. The results of the study stated that the contribution of optimism and social support to the adversity quotient was 70.9%, meaning that students had an optimistic attitude due to social support so they were able to show their adversity questient. If students are able to face and the environment provides encouragement or assistance then they have an optimistic attitude and high social support.

The exploration of students' potential and learning capacities may provide deeper insights into their characteristics and serve as a foundation for providing practical career guidance, especially for those with specific learning disabilities (SLDs). This article presents an examination of career counselling models and services for students with SLDs. The chosen methodology for this research was a narrative literature review. Some examples of career counselling models discussed in this article include the trait-and-factor model, the client-centered career counselling model, and the faith-based career counselling model. The provision of career counselling services to students with SLDs was addressed, including aspects such as choosing a career and promoting a balance between their professional and personal lives. Career counselling models provide counsellors with a practical framework for implementing career counselling with students. These models are particularly valuable in offering practical career assistance to students with SLDs. It is advisable for career counsellors to acquire a deeper understanding of the experiential worldviews held by students with specific learning disabilities, recognise the potential impact of these disabilities on students' sense of self, and formulate interventions aimed at facilitating these students' adaptation to the educational environment and professional settings. Students with specific SLDs who use career counselling services are afforded the chance to develop a professional identity that is in congruence with the demands of the current job market.

Health workers are jobs that have a heavy burden. Long and uncertainty of working hours, patients with various characteristics with various diseases causing health workers to tend to have high levels of burnout. The purpose of this study is to aim to see the role of job control and coping strategies as a moderator in the relationship between emotional work demands and burnout. This research is a cross-sectional quantitative study which has a sample of 142 health workers. This study uses instruments from Oldenburg Burnout Inventory, Copenhagen Psychosocial Questionnaire II (COPSOQ II), Copenhagen Psychosocial Questionnaire and Brief COPE Inventory (Coping Orientation to Problems Experienced). Data processing uses process macro moderation analysis by Andrew F. Hayes through the SPSS Program. The results of the study show there are moderation effects of job control and coping strategies on emotional job demands and different dimensions of burnout. Job control as job resources moderates emotional job demands and the exhaustion dimension of burnout. While coping strategies as personal resources between emotional job demands and the burnout dimension of disengagement. Health workers can use their job control to overcome the emotional work demands experienced by health workers. Other than that, health workers can also be given activities or programs that can improve their coping skills, either those that focus on behavior or those that focus on emotions. This study might be implicating on health workers’s well-being from the findings, that job resources and personal resources could decrease the burnout level on health workers.

Most students are affected by mathematics anxiety in terms of how they study, recall, and comprehend mathematical concepts. Mathematics anxiety significantly impedes students' efforts to attend or study mathematics courses. Researchers have developed mindfulness-based interventions (MBIs) to aid in the recovery of students suffering from academic anxiety, particularly mathematics anxiety. The primary objective of this article is to assess how effective these MBIs have aided in alleviating students from mathematics anxiety so as to achieve success in their academics. This study utilized a discursive-analytic literature review approach. The following MBIs were identified: mindfulness-based stress reduction (MBSR), mindfulness-based cognitive therapy (MBCT), dialectical behavioral therapy (DBT), self-compassion therapy (SCT), yoga, and meditation. Few studies examined some MBIs and reported their significant treatment effects on mathematics anxiety. Specifically, existing studies examining MBSR and MBCT for the treatment of mathematics anxiety in students reported a significant positive effect. A study examined the efficacy of SCT in treating mathematics anxiety in students and reported a positive effect. Educators who use MBIs should prioritize the implementation of successful therapy strategies with their students, consider the necessary time frame to achieve desired results, and explore the fundamental processes that facilitate change. This will facilitate future educators in adapting their techniques in a manner that is advantageous to their respective students.

There are a number of psychological risks associated with work for the majority of workers, and lecturers in particular. Nigerian workplaces are known to present psychosocial dangers, however, no studies have examined how the lecture attributes may affect these risks. In order to determine whether demographic factors can affect psychological workplace risks of academics, researchers examined factors such as age, education, and location of the university. A sample of 185 lecturers from universities in southeast Nigeria participated in the study, which utilized a qualitative research strategy and an ex-post facto research design. The study's data were collected using an adapted Copenhagen Psychosocial Questionnaire. A reliability index of 0.87 was calculated for the survey items. In order to analyze the data, we applied the statistical procedure called analysis of variance. While lecturers' ages and university location affected their psychosocial occupational hazards, their educational qualification did not play a significant role. As a result, lecturers are more likely to experience psychological workplace risks as they grow older. It is recommended that University authorities should consider the age of candidates when making their hiring decisions in order to avoid recruiting lecturers more likely to suffer psychological hazards.

Cyber counselling is a critical issue to be researched in the average era and implementation of the 21st century. This research aims to analyze the position of cyber counseling and its aftermath in the trend of guidance and counseling research in Indonesia.  Bibliometric analysis and content analysis were used to answer the research questions. The data sources were articles published in Indonesian journals accredited by Science and Technology Index (SINTA). The journals used to maintain the credibility of this research are journals with SINTA level 2 in the 2019-2022 period. Bibliometric analysis was processed with the help of the VOSviewer application. Content analysis was carried out through stages: 1) bringing together, 2) sampling, 3) recording/coding, 4) reducing, 5) inferring, and 6) narrating. The results showed that the issue of cyber counseling is an issue that still needs to be researched. Research on cybercounseling has an excellent opportunity to be explored by making variations and innovations in the aspects of researcher collaboration with multiple disciplines, research methods, subjects, research locations, data collection techniques, and data analysis.

The phenomenon of bullying behavior is behavior that is very close to students. Prevention of bullying is one of the tasks of guidance and counseling teachers through classical guidance services. One of the media that can be used by guidance and counseling teachers is a short movie. This study aims to determine the effectiveness of short movie to reduce bullying behavior. This research is quantitative research with experimental methods. The research design uses a one-group design with a random sampling subjects. There are 36 subjects for class VIII junior high school students in Sleman. Researchers distributed anti-bullying questionnaires for the pre-test and post-test and analyzed them using the T test. The result is an increased understanding of bullying behavior in students after watching a short movie, so the use of a short movie is considered effective to reduce bullying behavior because of the influence of vicarious learning theory. Based on the results of the T-test, there is a 30.200 difference in the pretest and posttest scores, which indicates effectiveness. The N-Gain test results also yielded a score of 63%, which is in the quite effective category.

Understanding of disaster preparedness includes knowledge and mastery of the efforts that can be taken to anticipate or reduce disaster risk. The purpose of the study is to analyze the understanding of disaster preparedness by elementary school teachers and the direction of counseling and guidance services in elementary schools. This study uses a descriptive method with a quantitative approach. The research instrument is the scale of understanding disaster preparedness and a questionnaire on the direction of Guidance and Counseling services. The study population was elementary school teachers in the Teacher Working Group (KKG) Pringgondani Group Coordinator of the Education Unit (Korsatpen) Banyumanik District, amounting to 35 people. Sampling through total sampling technique so that the entire population becomes the research sample. Data analysis was carried out using descriptive statistics. The results showed that elementary school teachers at the KKG Pringgondani Group Korsatpen Banyumanik District had a high level of understanding of disaster preparedness. The implementation of Guidance and Counseling services in elementary schools is aimed at assisting students in realizing disaster preparedness through basic service components, individualized planning and specialization services, responsive services, and support system. The results of the study are expected to be used as material for student learning activities to realize an understanding of disaster preparedness by elementary school teachers through Guidance and Counseling services in elementary schools and their service program components.

International Credit Transfer was held between Universitas PGRI Semarang and Don Mariano Marcos Memorial University (DMMMSU) Philippines. The students of UPGRIS would learn at DMMMSU for a semester. The language and cultural differences became challenges for the students to adapt to the learning situation. This matter brings psychological challenges for the students. Therefore, they had to promote coping strategies to manage their difficulties. This research determined the adaptive coping strategy of credit transfer students. This qualitative approach research provided the real experience and portrayal of a real research site by directly interacting with the research subjects. The researchers involved four students of the Guidance and Counseling program with credit transfer program status for a semester. The researchers collected the data with a structured interview and documentation. The applied analyses included three matters: data reduction, data presentation, and data verification. The results showed that every participant applied problem-focused coping, plain-problem solving, confrontative strategy, and social support search for instrumental reasons. Universities should provide psychological services to increasing international student’s stress managing skill.

The aim of the study was to examine entry mode and study ethics as predictors of student academic achievement among university undergraduates in a Nigerian University. The study employed the correlation research design in the quantitative approach. Purposive sampling technique was used to draw a sample of 154 students out of which 128 students consented and participated in the study. The instrument for the study was a researcher designed questionnaire which was piloted and subjected to a test of internal consistency, using Cronbach's alpha reliability analysis, and the overall reliability coefficients of 0.71 was obtained. The questionnaire was administered to the respondents through online mode using Google form. The data was gathered within a period of three (3) weeks. A WhatsApp research group was created through which the google form link was shared for effective dissemination. Data was collected was analyzed using descriptive statistic of frequency and percentage to present the respondents demographic information of respondents while mean and standard deviations was used to answer research questions The study hypothesis was tested using multiple regression using Statistical Package for Social Sciences (SPSS) 29.0. The study findings revealed that students learning preferences significantly predicted their academic achievement based on which a conclusion were made. The development of policies, programs, and initiatives aimed at improving educational outcomes and enhancing the overall quality of higher institutions of learning was recommended among others.

Counseling services are currently an increasing need in society. This is proof that modern life makes people vulnerable to their psychological well-being. However, current counseling services still have limitations such as distance and time with clients. Therefore, the development of electronic group counseling (EGC) software was the reason for its development to optimize services to clients. EGC development was carried out by adopting the Borg & Gall model. These stages include; 1) literature review, 2) product preparation, 3) first stage trial, 4) product revision, 5) second stage trial, 6) final product revision. The trial was carried out involving 25 guidance and counseling teachers, as well as 500 high school level students spread across Central Java province. The selection of subjects in this research was carried out using cluster sampling techniques. The data collected relates to teachers' experiences in using this application in implementing counseling services. Meanwhile, data from students was collected to see students' experiences in using counseling services with the EGC application. Data collection was carried out using the counseling service satisfaction instrument with EGC which had previously been developed by researchers. The results obtained will then be described quantitatively. The results of this development produce EGC software that is ready to use. This software makes it easier for counselors to plan meetings with clients, assess clients' conditions, meet virtually with clients, and create counseling reports. This software complements the findings of cybercounseling products which are currently being developed in Indonesia. Supporting technological advances, counseling comes with various innovations that are able to create more effective and efficient services for clients.

This study investigates the impact of Iso Trimorogo counseling, a culture-based counseling approach rooted in Tri Dharma Mangkunegaran Philosophy, on reducing violent behavior in high school students by fostering the character trait of fairness. The research involved 120 high school students from Central Java Province, Indonesia divided into an experimental group receiving Iso Trimorogo counseling and a control group subjected to conventional counseling methods. The efficacy of the counseling was assessed using a fairness character scale and a bullying behavior scale, administered pre- and post-treatment. The study employed bootstrapping analysis with 5000 resampling iterations, maintaining an error threshold of 5% (p < 0.005). The results indicated a significant direct effect of Iso Trimorogo counseling in diminishing violent behavior (F = 9.027) and an indirect effect through the mediation of fairness character development (F = 4.026), with a negative correlation between fairness character and violent behavior (R = 0.389). These findings underscore the importance of integrating character education, particularly focusing on fairness, in counseling strategies to effectively address violent behavior in schools. The study advocates for the adoption of culture-based counseling approaches like Iso Trimorogo in educational settings to enhance student behavior and character development.