International Journal of Advanced Research
International Journal for Advanced Research (IJAR) is a widely indexed, open access, refereed/peer reviewed, multidisciplinary, international, scientific online journal that helps researchers share their research work. As a multidisciplinary journal, we accept research work from all branches of Science including: Engineering, Medicine & Pharmacy, Business Administration, Physical Sciences, Computers, Technology and Mathematics, Economics, Social Sciences and Arts.
Office Administration Students Understanding of the Use of Standard Language
Standard language is a form of language that adheres to grammatical rules, spelling, and official vocabulary regulated in the Indonesian Spelling General Guidelines (PUEBI) as well as other language regulations. In the field of office administration, the use of standard language is essential because it directly relates to professionalism, credibility, and the effectiveness of communication in both official documents and oral communication. This study aims to examine office administration students’ understanding of standard language use in academic and professional contexts. The research method employed literature studies and observation of students’ coursework documents. The results show that although students understand the concept of standard language, its application is still inconsistent. Errors often occur in spelling, word choice, and sentence structure. The main factors behind the weak application of standard language include daily communication habits that tend to use non-standard language, the influence of social media, and the lack of practice in preparing official documents. Therefore, practical-based learning that emphasizes intensive training in writing formal documents is needed to improve the standard language proficiency of office administration students.
Copyright (c) 2025 Anggi Karya Ningpasti, Ayu Swandana, Maulida Putri Lbs, Sharani Nafisha, Siti Oktavia Purba https://creativecommons.org/licenses/by/4.0
Improving Student’s Listening Comprehension in Watching Movie
There are many problem to convey something to other people if we don’t know their language especially in English Language. There are many methods to improve our language, especially to improve student’s ability. The Objective of the study was to analyse and describe the process of improving students’ listening comprehension for Akademi teknologi Industri Immanuel Medan for the second semester, the students consist of 28. This study was conducted following Planning, acting, observing, and reflecting. the study carried out in two cycles. Every cycle consisted of three and six meetings. The Observation, Interview, Teacher’s journal, and test were the data gathered in this study. The result in this study indicate that there was improvement of the students’ listening. Using Pre- Test and Post – Test. there are a diferent score significant. After the writer used the English Movie to improve student’s ability on listening comprehension and the writer had done Pre-Test and Post-Test. There are a different result significant. using watching English movie in teaching process can improve the student’s abilitiy in Listening.
Copyright (c) 2025 International Journal of Advanced Research
Innovation of Sonia Handcraft Lace Products in Bukik Ngalau Padang
This study aims to describe and analyze product innovation carried out by UMKM Sonia Handcraft in developing lace crafts in Bukik Ngalau, Sonia Handcraft is a micro-enterprise engaged in handicrafts, especially products made from lace, such as bags, decorations, and household accessories. In facing market competition and the development of consumer trends, business actors are required to continue to innovate in terms of design, function, and marketing. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews, direct observation, and documentation. The results of the study show that Sonia Handcraft has succeeded in developing product innovation by adding aesthetic value, combining modern materials with traditional lace, and more attractive product packaging. The innovations carried out not only maintain local cultural values, but also increase product competitiveness in local and regional markets. The conclusion of this study shows that innovation is an important factor in the sustainability and development of craft-based MSMEs
Product innovation, lace, Sonia Handcraft
Plastic Jali-Jali Rope Weaving Techniques Mangosteen Fruit Profits Sumpur South Kudus Sijunjung
This research is entitled "Plastic Jali-Jali Rope Woven Bag Craft from Mangosteen Fruit Kuntung Sumpur Kudus Selatan Sijunjung". This research method uses a qualitative approach method with observation data collection techniques, literature studies, interviews, and documentation. This study describes the process of making plastic jali-jali rope woven crafts from UMKM kuntung Mangosteen Fruit Sumpur Kudus Selatan Sijunjung to produce a plastic jali-jali rope bag product. Some products produced by UMKM Kuntung Mangosteen Fruit Sumpur Kudus Selatan Sijunjung such as: bags, wallets, and baskets. This product is often used for traditional events, such as baralek, this product is made using one technique, namely the Single weaving pattern technique, thus creating a motif that has aesthetic value.
Magnetohydrodynamic Nanofluid Flows Over a Smart Fabric Under the Effects of Mixed Convection, Magnetic Field, Stretching Force, and Radiation
The study of Magnetohydrodynamic (MHD) has been widely discussed with complex problems. Just as this topic involves inductive polymers or smart fabrics for engineering in machinery or protective equipment. The smart fabrics that can be involved in MHD studies become a useful material. The smart fabric is a sheet of inductive polymer that can be an influence in the MHD analysis as well as a parameter that can be considered. In this study, the MHD of nanofluid, namely Iron-(III)-oxide flows past in smart fabrics under influence of magnetic field and radiative flux is studied by constructing a mathematical model and then the model solved numerically using the Keller-Box scheme. The effect of Mixed Convection and stretching parameter is considered on the model. Numerical simulations were carried out to examine the effect of the parameters, are obtained the profile of velocity and temperature increase when the magnetic and stretching parameters increases, the velocity profile and temperature decreases when the Prandtl number are increases, the profiles of velocity are decreases and temperature increases when porosity variable and volume fraction parameter’s value increases, and the profile of temperature increase when the mixed convection’s value and the radiation parameter increases.
The Role of Technology in Education in Asia: Implementation and Its Impact on Learning Quality
This study investigates the implementation of educational technology (EdTech) across diverse Asian contexts and its multifaceted impact on learning quality. Through a mixed-methods sequential explanatory design—combining large-scale surveys (842 schools, 5,638 participants) and in-depth case studies in 8 schools—the research reveals significant disparities in infrastructure, teacher readiness, and pedagogical integration. Urban schools in high-income economies (e.g., Singapore, South Korea) reported near-universal device/broadband access (95–100%), while rural institutions in lower-middle-income countries (e.g., Indonesia, Philippines) faced critical gaps (25–40% access). Teacher self-efficacy in Technological Pedagogical Content Knowledge (TPACK) emerged as the strongest predictor of successful implementation: schools with structured training programs exhibited 3.2× higher adoption of transformative practices (SAMR’s Modification/Redefinition levels). Technology’s impact diverged sharply by implementation depth. Advanced integration (SAMR Modification/Redefinition) correlated strongly with enhanced 21st-century skills—45% higher student engagement, 37–44% gains in critical thinking and collaboration (*r* = 0.71)—but showed minimal effect on standardized test scores (+2.1–2.5%, *p* = 0.38). The digital divide exacerbated inequities: students without home internet scored 28% lower on digital literacy. Hybrid learning models with community support reduced this gap by 19%. Barriers to emerging technologies (AI/VR) included cost (78% of schools), training gaps (64%), and ethical concerns (49%). The study concludes that EdTech amplifies existing inequalities without equity-focused interventions. Success hinges on culturally aligned policies, sustained teacher development, and redefining "learning quality" beyond academic metrics. Technology alone cannot transform education; its efficacy depends on equitable infrastructure, pedagogical empowerment, and systemic support.
The Impact of Education Policies in Asia on Access and Quality of Education in Developing Countries
This study examines the impact of education policies in Asia on improving access to and the quality of education in developing countries. Using a mixed-methods approach and interval-based regression analysis, the research investigates policy outcomes across five Asian nations—Indonesia, Vietnam, Bangladesh, Pakistan, and the Philippines—from 2015 to 2020. Key policies analyzed include curriculum reform, teacher training, infrastructure investment, and tuition subsidies. Results indicate that while most countries have made notable progress in increasing access to education, improvements in quality have been uneven. Vietnam and Indonesia show the most significant gains due to sustained investment and strong policy implementation frameworks. In contrast, Pakistan and Bangladesh lag due to limited capacity and inconsistent reforms. The findings underscore the importance of aligning education policies with local socio-economic contexts, investing in teacher development, and adopting digital innovations. Moreover, the study finds that policy impacts tend to diminish over time without continued innovation and adaptive leadership. These insights suggest that educational success in developing countries depends not only on access-oriented reforms but also on sustained efforts to improve instructional quality and institutional resilience. This research contributes to policy discourse by offering practical implications for governments, development agencies, and education stakeholders seeking to improve equity and outcomes across Asia’s developing regions.
The Influence of Minimum Wages and Unemployment Rates on Poverty in Indonesia for the Period 2015-2025
This study aims to analyze the influence of minimum wages and unemployment rates on poverty levels in Indonesia during the period 2015–2024. Poverty remains one of the most persistent socio-economic challenges in developing countries, including Indonesia, where economic growth does not always lead to equitable welfare distribution. Minimum wage policies are expected to improve the income of low-income workers, while high unemployment rates tend to increase the number of people living below the poverty line. Therefore, understanding the interaction between these variables is essential for designing effective poverty reduction strategies. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between minimum wages, unemployment rates, and poverty levels. The study utilizes secondary data obtained from the Central Statistics Agency (Badan Pusat Statistik/BPS) covering the 2015–2024 period. Data were processed using statistical software to test both the partial and simultaneous effects of the independent variables on poverty. The results reveal that minimum wage and unemployment rate variables significantly affect poverty levels, both partially and simultaneously. However, the effect of minimum wage increases on reducing poverty is not always consistent, particularly when not accompanied by improvements in labor productivity and job creation. Conversely, the unemployment rate has shown a strong and positive relationship with poverty, indicating that higher unemployment tends to raise poverty levels. The findings highlight the importance of integrating wage policies with employment and productivity enhancement programs to achieve sustainable poverty reduction in Indonesia.
Copyright (c) 2025 Muammar Rinaldi, Vivi Safira, Mentari Rezeki Ramadhani, Vingky Dwi Pratama, Zulfa Afifah https://creativecommons.org/licenses/by/4.0
Impact of Human Development Index (HDI) and Labor Participation on Poverty in North Sumatra Province for the Period 2010-2023
Poverty is a multidimensional issue that is still a serious challenge in development in North Sumatra Province. This study aims to analyze the effect of the Human Development Index (HDI) and Labor Participation on the poverty rate during the period 2010–2023. HDI is used as an indicator of quality of life through the dimensions of education, health, and standard of living, while Labor Participation reflects the involvement of the working-age population in economic activities. Secondary data used were obtained from the Central Statistics Agency (BPS). The analysis was carried out using multiple linear regression with the Ordinary Least Squares (OLS) approach and supported by classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity. The results of the study indicate that HDI has a negative and significant effect on the poverty rate, while labor participation does not have a significant effect partially. However, simultaneously, both variables jointly affect poverty in North Sumatra. This finding emphasizes the importance of inclusive human development policies and the creation of quality jobs to accelerate poverty alleviation.
Copyright (c) 2025 Tasya G Sianturi, Graciela Br Sembiring, Melody Sitorus, Syaqinah Ujung https://creativecommons.org/licenses/by/4.0
The Impact of Economic Growth and Minimum Wages on Poverty in Medan City
This study aims to analyze the effect of economic growth and minimum wages on poverty rates in Medan City during the period 2010–2024. Poverty remains a central issue in development despite positive economic dynamics and annual minimum wage adjustments. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from the Central Statistics Agency (BPS), including annual data on economic growth, minimum wages, and poverty rates. The results of the analysis show that economic growth has a positive and significant effect on poverty with a significance value of 0.024, indicating that economic growth has not reached all levels of society evenly. Conversely, minimum wages do not have a significant effect on poverty, indicated by a significance value of 0.880. Simultaneously, both variables do not have a significant effect on poverty (sig. = 0.068). The coefficient of determination (R²) value of 0.361 indicates that the model is only able to explain 36.1% of the variation in poverty rates. This finding emphasizes the need for poverty alleviation policies that are inclusive, integrated, and oriented towards equitable distribution of development results.
Copyright (c) 2025 Nurita Pasaribu, Hotman Siboro, Tamaria Br Sidebang, Vidia Wardana https://creativecommons.org/licenses/by/4.0
The Influence of the Agricultural Sector on Poverty Levels in Rural Areas of North Sumatra 2015-2024
This study aims to analyze the influence of the agricultural sector on poverty rates in rural areas of North Sumatra during the period 2015–2024. The background of this study is based on the fact that most rural residents depend on the agricultural sector for their livelihoods, but the poverty rate is still relatively high. This study uses a quantitative approach with secondary data from the Central Statistics Agency (BPS) and simple linear regression analysis using SPSS version 2022. The results of the study show that the agricultural sector has a significant effect on poverty rates, as indicated by the significance value of the T test and F test of 0.009 (<0.05). A negative regression coefficient of -0.022 indicates an inverse relationship, namely that an increase in the contribution of the agricultural sector tends to reduce poverty rates. The R² value of 0.599 indicates that 59.9% of the variation in poverty rates is explained by the agricultural sector, while the remaining 40.1% is influenced by other factors. This study concludes that strengthening the agricultural sector through increased productivity, access to technology, and sustainable policy support is an important strategy in reducing poverty in rural areas of North Sumatra.
Agricultural Sector, Poverty Rate, Rural Area, North Sumatra, Number of Workers,
The Effect of Open Unemployment Rate and Labor Force Participation Rate on Poverty Levels in Samosir Regency in 2010–2023
This study examines the influence of open unemployment and labor force participation rates on poverty levels in Samosir Regency from 2010 to 2023. Poverty is still a major development problem, especially in areas with limited access to jobs and productive resources. The aim of this study was to see if fluctuations in unemployment and labour force participation significantly affected poverty in the area. This study uses a quantitative method using secondary data from the Central Statistics Agency. The multiple linear regression used serves to analyze whether there is a relationship in each variable. The results showed that neither open unemployment nor labor force participation rate had a significant influence partially or simultaneously on poverty in Samosir Regency during the observation period. An adjusted R-squared value of 0.058 indicates that only 5.8% of the poverty variation can be explained by the two independent variables. Although unemployment and labor force participation fluctuate, poverty rates in general decline. These findings suggest that other factors, such as education, infrastructure, and economic diversification, may play a more significant role in poverty alleviation. Therefore, policy recommendations should focus not only on employment-related issues but also on broader socioeconomic interventions that address the root causes of poverty. Further research is needed to explore additional variables and develop integrated strategies for sustainable poverty alleviation.
Poverty, Open unemployment, Labor force participation, Multiple linear regression, Samosir Regency.
Legal Protection for Fintech Consumers Trapped in Debt Due to High Interest (Illegal Loans)
The rapid development of financial technology (fintech) has increased public access to financial services, especially through online lending platforms. However, this advancement also brings significant legal challenges, particularly in consumer protection. Many individuals have become trapped in debt due to exorbitant interest rates imposed by illegal lenders operating without official licenses and often engaging in abusive collection practices. This research aims to analyze the legal protection available to fintech consumers victimized by illegal high-interest lending and to evaluate the effectiveness of existing regulations, including POJK 77/2016 and other consumer protection frameworks. The study employs a normative juridical approach with qualitative analysis of legislation, court decisions, and case studies. The findings reveal that the current legal framework is insufficient in providing both preventive and repressive protection for consumers. Weak oversight of illegal fintech operators and low financial literacy among the public are key factors behind the ineffectiveness of consumer protection. Regulatory reform, stricter law enforcement, and public education are urgently needed to ensure comprehensive protection for fintech consumers.
Legal Protection for People with Mental Disabilities in the Criminal Justice System
This study explores legal protection for individuals with mental disabilities within the international criminal justice system. While international conventions such as the United Nations Convention on the Rights of Persons with Disabilities (CRPD) provide a foundation for the basic rights of people with mental disabilities, the implementation of such protections within the criminal justice system remains limited. Many countries face challenges in providing adequate accommodations for people with mental disabilities during arrest, interrogation, and trial processes. This research examines the gap between international legal principles and their practical application, focusing on the mechanisms needed to support individuals with mental disabilities in both legal decisions and humane treatment. Additionally, the study explores how principles of legal capacity and supported decision-making can be integrated into existing legal frameworks, and the challenges faced in their implementation. The findings suggest the importance of adopting more inclusive policies and special accommodations to ensure that people with mental disabilities can enjoy their rights in the criminal justice process without discrimination. The paper recommends increased training for law enforcement officials and regulatory reforms that are more responsive to the needs of this group.
Smart Contracts and Virtual Property Disputes in the International Metaverse Economy
The rapid advancement of blockchain technology and the emergence of the metaverse as a cross-border digital economy have triggered new legal challenges, particularly concerning smart contracts and virtual property disputes. Smart contracts—self-executing agreements coded on blockchain—offer efficiency and transparency but raise critical questions about legal validity, jurisdiction, and dispute resolution when conflicts arise between parties from different countries. In the context of virtual ownership such as digital land, NFTs, and in-world assets, diverging national legal systems complicate the enforcement of rights over virtual property. This study analyzes how smart contracts are utilized in virtual property transactions and examines the evolving international legal approaches to disputes arising from such agreements. The research highlights the urgent need for an adaptive global legal framework, cross-jurisdictional recognition of digital rights, and the role of blockchain-based arbitration bodies as alternatives to traditional dispute resolution. It also explores the relevance of traditional contract law principles in decentralized virtual environments and the regulatory challenges related to digital identity and evidentiary standards. With a multidisciplinary approach, this abstract offers insights into the importance of legal harmonization and international collaboration in supporting a fair, predictable, and legally secure metaverse ecosystem.
Juridical Analysis of Consumer Protection in Electronic Transactions
The increasing use of electronic transactions in the digital age has raised significant concerns regarding consumer protection. Consumers face various risks, such as fraud, product mismatch, delivery delays, and misuse of personal data. This research aims to analyze the juridical framework governing consumer protection in electronic transactions, particularly in Indonesia, where digital commerce is rapidly expanding. By applying a normative juridical method and qualitative analysis, the study reviews existing legislation, including Law No. 8 of 1999 on Consumer Protection, and evaluates its effectiveness in addressing current digital challenges. Findings show that despite having a legal framework, the enforcement and application of consumer protection laws in digital transactions remain limited and inconsistent. Many platforms do not fully comply with legal requirements related to transparency, dispute resolution, and data protection. The study includes statistical data and visual aids such as charts and tables to illustrate the scale of consumer issues in the digital environment. It concludes that there is a need for legal reform, stronger regulatory oversight, and greater platform accountability. Additionally, increasing public awareness and utilizing Alternative Dispute Resolution (ADR) mechanisms can enhance consumer protection in the growing e-commerce ecosystem.
The Urgency of Criminal Law Reform to Adapt to the Development of Information Technology
The advancement of information technology has significantly altered the landscape of crime and law enforcement. Traditional criminal law frameworks, which were designed to address conventional offenses, are increasingly inadequate in responding to modern digital crimes such as cyber fraud, hacking, data theft, and online defamation. This research explores the urgency of criminal law reform in Indonesia to ensure legal instruments remain effective and relevant in the face of technological change. Using a normative legal method and supported by qualitative data, this study analyzes current legislation, including the Indonesian Penal Code (KUHP), and identifies its limitations in dealing with crimes facilitated by information technology. The research highlights the gaps in definitions, enforcement procedures, and jurisdictional challenges that emerge from transnational and anonymous digital offenses. The findings show a pressing need to reform criminal law by incorporating more adaptive legal definitions, strengthening cybercrime investigation mechanisms, and enhancing interagency cooperation. Additionally, the research suggests aligning national laws with international cybercrime standards to foster more effective cross-border enforcement. Reforming criminal law is not only necessary for justice but also for protecting digital society from evolving threats.
Legal Analysis of Land Dispute Resolution Based on Alternative Dispute Resolution (ADR)
This study explores the legal dimensions of resolving land disputes through Alternative Dispute Resolution (ADR) in Indonesia. Land disputes remain a persistent problem in the country, often caused by overlapping land claims, unclear land titles, and conflicting interests between communities, corporations, and government entities. Litigation processes are frequently prolonged and costly, which emphasizes the need for effective alternatives. This research aims to analyze how ADR can serve as a viable and just solution by examining its practical application, legal foundation, and societal impact. Using a qualitative approach supported by empirical data from interviews, case studies, and regulatory reviews, this study finds that ADR mechanisms—particularly mediation and negotiation—are capable of offering faster and more flexible dispute resolution compared to litigation. ADR also enables the inclusion of customary values and local wisdom, which is essential in regions where land ownership is deeply tied to tradition and community identity. However, the study also identifies major obstacles, including inconsistent regulatory support, lack of trained mediators, and limited access in rural areas. To maximize ADR’s effectiveness, the study recommends regulatory reform that specifically addresses land-related ADR, greater governmental and non-governmental support in ADR implementation, and public education to improve understanding and trust in these mechanisms. By strengthening ADR frameworks, Indonesia can create a more accessible and culturally responsive system of justice for land disputes. This research contributes to the broader discourse on legal reform and sustainable conflict resolution within the agrarian sector.
Counseling as a Catalyst for Psychological Freedom and Self-Potential
This article reviews the role of counseling as a means to help individuals develop their potential in order to achieve psychological freedom. With a systematic approach, counseling helps individuals explore their strengths and weaknesses, and formulate life goals that they want to achieve. This process is not only oriented towards solving psychological problems, but also supports continuous self-development, which can ultimately strengthen self-confidence, increase motivation, and improve individuals' abilities in facing various life challenges. Thus, counseling has a significant role in supporting individuals to live more meaningful and satisfying lives, and achieve the desired psychological well-being. Research and theory that underlie counseling practice show that this approach can have a significant positive influence on an individual's mental well-being.
Analysis of Micro, Small and Medium Enterprises (MSMEs) Development
This study examines the impact of entrepreneurial orientation on the development of Micro, Small, and Medium Enterprises (MSMEs) in Medan Sunggal, Medan. Entrepreneurial orientation, including proactivity, risk-taking, and innovation, plays a critical role in enhancing MSME performance, particularly in product development and market competitiveness. The research uses a quantitative approach, with data collected from 85 MSMEs in the region. Validity and reliability tests confirmed the accuracy and consistency of the instruments. Multiple linear regression analysis revealed a significant positive relationship between entrepreneurial orientation and MSME development, with an R² value of 0.807, indicating that 80.7% of the variance in MSME development can be explained by entrepreneurial orientation. The results suggest that fostering entrepreneurial qualities such as innovation and risk-taking can significantly boost MSME growth. This finding is consistent with previous research and underscores the importance of cultivating entrepreneurial skills among MSME owners and managers. The study recommends that local governments and business development organizations support entrepreneurial programs to enhance MSME performance. Future research could explore other factors affecting MSME success, such as access to finance, market conditions, and government policies, to gain a broader understanding of the dynamics influencing MSME development.
Strategy To Increase Culinary MSMEs Sales Through Online Food Delivery
Medan Timur, a district in Medan, North Sumatra, is home to a rapidly growing culinary industry, with numerous micro, small, and medium-sized enterprises (MSMEs) utilizing online food delivery services such as GoFood, GrabFood, and ShopeeFood. This research aims to analyze the impact of online food delivery services on the sales growth of culinary MSMEs in the area. Using a qualitative approach, data were collected through observations, interviews, and a literature review from five culinary business owners who have joined these platforms. The findings reveal that nearly all MSMES that joined the platforms experienced significant sales increases, with daily income rising by an average of 150% to 200%. Additionally, MSMEs gained other benefits, such as enhanced business visibility and broader customer access without additional advertising costs. The study also identifies technical challenges faced by some MSMEs, such as payment and transaction management issues, which were resolved with platform support. Overall, the research shows that online food delivery apps play a crucial role in helping culinary MSMEs in Medan Timur thrive, expanding their market reach and increasing their revenues.
Legal Protection for MSMEs in Facing Business Competition
Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face major challenges in business competition, especially with large companies. Unfair business competition practices, such as monopolies, predatory pricing, and cartels, often harm MSMEs. This study aims to analyze the legal protection available to MSMEs in facing business competition, the effectiveness of existing regulations, and obstacles in their implementation. The research method used is a normative approach with an analysis of applicable laws and regulations, as well as an empirical approach through case studies related to business competition policies in Indonesia. The results of the study show that although there are regulations such as Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition and Law Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, the implementation of legal protection still faces various obstacles. Lack of socialization of regulations, low legal awareness among MSMEs, and limitations in supervision by the Business Competition Supervisory Commission (KPPU) are the main factors that hinder the effectiveness of legal protection. Therefore, reforms are needed in business competition policy, increasing legal literacy for MSMEs, and synergy between the government, KPPU, and MSME associations to create a fairer and more competitive business ecosystem
The Effect of Using a Manual Accounting System on the Accuracy of Financial Statements in Small and Medium Enterprises (SMEs) Medan Marelan
Good financial management is a key factor in the sustainability of small and medium enterprises (SMEs). One important aspect of financial management is the accounting system used. This study seeks to examine the impact of employing a manual accounting system on the precision of financial reporting for SMEs in Medan Marelan. The research methodology employed is a quantitative approach, including data collection approaches via surveys and interviews with small and medium-sized enterprise (SME) stakeholders. This research offers an overview of the efficacy of manual accounting methods in documenting financial transactions and generating precise financial reports. This paper examines the challenges encountered by SMEs in implementing manual accounting systems and proposes alternate alternatives to enhance the accuracy of financial statements. This study's results aim to elucidate the significance of accounting systems in enhancing company performance for SMEs, academics, and other stakeholders.
Manual Accounting System, Financial Statement Accuracy, Small and Medium Enterprises
The Influence of Organizational Culture on Internal Communication and Team Performance in Multinational Companies
This study explores the influence of organizational culture on internal communication and team performance in multinational companies. The research adopts a mixed-methods approach, combining qualitative interviews with managers and employees and a quantitative survey to examine the relationships between organizational culture, communication, and team performance. The findings reveal that a strong organizational culture positively affects internal communication effectiveness, with clear and consistent communication channels enhancing collaboration and alignment among team members. Additionally, the study highlights the significant role of trust, leadership, and cultural integration in fostering effective communication and high team performance. Multinational companies with a unified organizational culture demonstrated higher levels of teamwork, cooperation, and overall performance, while fragmented cultures led to communication breakdowns and reduced team effectiveness. The results emphasize the importance of cultural cohesion, inclusivity, and adaptability in creating a conducive work environment for global teams. This research provides valuable insights for managers in multinational organizations, suggesting that cultivating a strong, trust-based, and inclusive organizational culture can improve communication, enhance collaboration, and drive team success across diverse cultural contexts.
Organizational Culture, Internal Communication, Team Performance
Legal Responsibilities of Companies to Consumers in the Perspective of the Consumer Protection Law
This study examines the legal responsibility of companies towards consumers in the context of international consumer protection law. The main objective of this study is to analyze how the legal framework of consumer protection in different countries affects the level of corporate accountability. The results show that the successful implementation of consumer protection laws is highly dependent on the strength of national regulations and the strengthening of law enforcement, which in turn encourages more responsible corporate behavior. The study also finds that proactive judicial intervention and harmonization of international law, such as that carried out by the European Union, contribute to uniformity in the application of consumer protection. The development of e-commerce and digital risks also require changes in the legal system to protect consumers from threats such as privacy violations and online fraud. In addition, Corporate Social Responsibility (CSR) initiatives increasingly show that companies with strong CSR programs tend to exceed the minimum legal obligations to protect consumers. Overall, this study emphasizes the importance of continued legal reform and international cooperation in strengthening consumer protection and promoting corporate accountability globally.
The Legal Implications of Business Agreements in the Digital Era: A Case Study on E-Commerce
The rapid growth of e-commerce has introduced numerous legal challenges that businesses must navigate to ensure the effectiveness and security of their digital transactions. This research examines the legal implications of business agreements in the digital era, focusing on the e-commerce sector. Key legal concerns addressed in the study include the enforceability of electronic contracts, data privacy compliance, intellectual property protection, consumer rights, and jurisdictional issues. Through a case study methodology, data was collected from industry experts, legal professionals, and businesses involved in e-commerce. The findings reveal that many e-commerce businesses struggle with ensuring the clarity and enforceability of electronic contracts, particularly in click-wrap and browse-wrap agreements. Additionally, data privacy regulations, such as the General Data Protection Regulation (GDPR), present significant compliance challenges, especially for businesses operating across multiple jurisdictions. Intellectual property protection is another critical issue, as businesses selling digital products face increased risks of piracy and unauthorized use. Furthermore, the study highlights the importance of consumer protection, emphasizing the role of transparency and clear return policies in minimizing legal disputes. In conclusion, the research suggests that e-commerce businesses must adopt proactive legal strategies, including better contract management and adherence to data protection laws, to mitigate risks and thrive in the digital marketplace.
Copyright (c) 2024 International Journal of Advanced Research
Analysis of the Relationship Between Tax Compliance and National Financial Health Indicators
This study examines the relationship between tax compliance and national financial health, focusing on how tax compliance rates influence key financial indicators such as public debt, fiscal deficits, inflation rates, and economic growth. Using data from a diverse sample of countries, both developed and developing, the study employs quantitative analysis through regression models to explore the impact of tax compliance on these financial outcomes. The results indicate that countries with higher tax compliance tend to have lower debt-to-GDP ratios, smaller fiscal deficits, stable inflation rates, and stronger economic growth. Institutional quality, digital tax systems, and tax morale are also identified as significant factors that enhance compliance and, in turn, improve financial health. Furthermore, the study highlights the long-term benefits of sustained tax compliance efforts and the importance of international cooperation in enhancing tax revenue collection. The findings provide valuable insights for policymakers aiming to improve fiscal stability by focusing on tax compliance as a key component of their economic strategies. Ultimately, the study demonstrates that effective tax systems are crucial for ensuring long-term financial stability and fostering sustainable economic growth.
The Comparative Study of Taxation Systems and Their Impact on National Financial Stability
This study examines the comparative impact of different taxation systems on national financial stability. By analyzing progressive, regressive, and proportional tax structures across a range of countries, the research identifies that progressive taxation systems are more effective in promoting fiscal stability and reducing income inequality. Countries with progressive tax policies, such as Sweden and Denmark, demonstrate higher revenue generation and greater investments in social welfare programs, which foster long-term economic growth and stability. In contrast, regressive tax systems, common in developing nations, often lead to income disparities and inadequate public services, destabilizing national finances. The study also highlights the role of tax compliance, institutional strength, and governance in ensuring the success of tax systems. Furthermore, tax reforms are crucial for improving tax collection efficiency and enhancing financial health, as seen in countries like South Korea and Chile. The research suggests that tax systems must be tailored to the specific economic, social, and political contexts of each country, with a focus on equity, efficiency, and sustainability. Ultimately, this study emphasizes that well-designed taxation policies are essential for maintaining long-term financial stability and fostering sustainable economic growth.
Analysis of the Impact of Tax Compliance on Increasing National Revenue
This study examines the impact of tax compliance on national revenue, highlighting the critical role that compliance plays in fostering fiscal stability and economic growth. By analyzing various countries' tax systems, enforcement mechanisms, and taxpayer behaviors, the study identifies key factors that influence tax compliance, such as government transparency, progressive taxation, public trust, and the use of technological innovations in tax administration. The research reveals that countries with higher compliance rates, supported by efficient enforcement and transparent governance, experience significant increases in national revenue. Furthermore, technological advancements, including e-filing systems and automated payment platforms, are found to be instrumental in reducing tax evasion and enhancing collection efficiency. The study also explores the importance of institutional quality and tax morale in shaping taxpayers' willingness to comply. Finally, the role of international cooperation in curbing cross-border tax evasion and improving compliance rates is emphasized. Overall, the findings suggest that strengthening national policies, investing in technology, and fostering global tax cooperation are essential for enhancing tax compliance and ensuring sustainable economic development.
Study of the Application of Environmentally Friendly Concepts in Micro and Small Businesses
This study aims to analyze the application of environmentally friendly concepts in micro-enterprises and understand the factors that influence the implementation of these sustainable practices. Amidst increasing global awareness of environmental issues, micro-enterprises have an important role in supporting sustainable development through more responsible business practices. The research method used is a qualitative descriptive approach with data collection techniques through observation, in-depth interviews, and literature studies. The research sample consists of several micro-enterprises in the production and service sectors in certain areas that have begun to implement environmentally friendly concepts in their business operations. The results of the study indicate that some micro-entrepreneurs have adopted environmentally friendly practices such as the use of environmentally friendly raw materials, waste management, energy efficiency, and the use of simple technology. However, the implementation of this concept still faces several obstacles, including limited capital, access to environmentally friendly technology, and lack of knowledge and socialization about the long-term benefits of these practices. Factors such as government support, incentive policies, and ongoing assistance are considered important drivers for the successful implementation of environmentally friendly concepts.
Micro-Enterprise, Environmentally Friendly Concept, Sustainability, Waste Management, Energy Efficiency.