Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0

This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It‘s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business glob

ANALISIS SISTEM INFORMASI AKUNTANSI (SIA) PENGGAJIAN KARYAWAN PADA KANTOR ADMINISTRASI PERUMAHAN THE GAYUNGSARI KOTA SURABAYA

This research was conducted to provide an overview of the area and evaluate the wage or payroll accounting information system at the Housing Administration Office of The Gayungsari. This research also aims to propose improvements to problems that are then found to support the effectiveness of internal control. The type of research used is qualitatively disqualified. Primary data collection techniques are obtained by interviewing methods to direct sources, namely the Treasurer and Housing Administration Staff of The Gayungsari; secondary data is received by library study methods, and documentation of Miles and Huberman's concepts with data condensation, comparing between theory and practice, and drawing researchers use conclusions as data analysis techniques. The conclusions of this study show that the accounting information system & payroll or wage procedures that have been implemented in the Housing Administration Office of The Gayungsari have not been good enough, and internal control has not been effective enough with the double positionPenelitian ini memberikan gambaran kedaaan serta memberikan evaluasi sistem informasi akuntansi pengupahan atau penggajian pada Kantor Administrasi Perumahan The Gayungsari. Penelitian ini sekaligus bertujuan untuk mengusulkan perbaikan terhadap permasalahan yang kemudian ditemukan untuk mendukung pengendalian secara internal. Jenis penelitian yang digunakan berbentuk diskriptif kualitatif. Teknik pengumpulan data primer diperoleh dengan metode wawancara kepada narasumber langsung yakni Bendahara dan Staf Administrasi Perumahan The Gayungsari, data sekunder diperoleh dengan metode studi pustaka dan dokumentasi. Konsep Miles dan Huberamn dengan kondensasi data, membandingkan antara teori dan praktik, serta menarik kesimpulan yang digunakan peneliti sebagai Teknik analisis data. Kata Kunci : Sistem Informasi, Sistem Informasi Akuntansi Penggajian, Pengendalian Interna

Developing Human Resource Quality Using Traditional Indonesian Puppet Characteristics

Puppet is one of the local wealth of Indonesian that we must preserve in addition to many other types of cultural wealth. Historically, puppet also played important role to spread Islam as a new religion. The characters possessed by hundreds of figures of puppets (or wayang) have become one of the educational media for the people of Indonesia since ancient times. This positive characters are passed on to many generations, especially the young. There have been many efforts made to share the virtues of the moral values of wayang, including open discussion and puppet watching activities with several competent speakers who have special expertise regarding the character development activities of the young generation of Indonesia facing the current modern era. It is hoped that from this activity the young generation will develop characters inspired from the characters of wayang so thet they will be capable of competing in the global era. No matter how complex the development of the times, it is hoped that Indonesia's young generation will remain a cultured and powerful generation, as strong as puppet characters who have strong principles in facing global changes

FROM NOTHING TO BE A THING BY WASTE BANK MANAGEMENT

Waste has been a part of human life since the beginning of civilization. Waste is the end result of activities carried out by humans and nature that are wasted and do not have economic value. Waste problems mainly occur in urban areas because of high population density and activity and are problems that are difficult to overcome and require proper handling. Conventional waste handling by collecting, transporting and disposing to landfills (TPS) has not been able to solve the waste problem completely, therefore innovation is needed in handling and processing waste as a whole so that it has a positive impact on the health of the environment and the economy of the community. One of the innovations or alternative solutions in handling waste is through community empowerment, namely by forming a waste bank. The program is integrating the principles of 3R in waste management (Reduce, Reuse, Recycle) will make community empowerment more effective and efficient by creating creative ideas in processing waste. The government of Surabaya, as one of the second largest cities in Indonesia with a high population density has quite complex waste problems. Several programs have been carried out to deal with the waste problem, including through community empowerment by involving government participation. Here, we use a qualitative descriptive method that aims to convey facts about waste management by empowering the community and the impact of implementing the program both from an economic and environmental standpoint, especially in the Surabaya area. The research shows that changing something from zero value things requires high collaboration and creativity which is shown by the handling of waste through a waste bank program with creative ideas of the community and the participation of the government that have had a positive impact, for everyone, environment and nation in the future. Keywords: Waste, Waste Bank, Community Empowermen

English

Having an established life as someone who has a permanent job is the dream of all humans, even though not all dreams can be achieved. A permanent job for someone is a condition that is considered capable of supporting their economic interests. However, this is no longer a solution to needs in terms of income. This paper will discuss the phenomenon of entrepreneurship which is still considered a position full of uncertainty due to income generation which tends to be considered less supportive for improving the economic capacity of a family. There are many solutions for a worker to increase his income, apart from relying on the monthly income he receives from where he works so far. It is not new, when a worker also has another job because he has to fulfill his daily needs. Even an established job is not a guarantee that one day these jobs will not be lost due to the unfavorable economic conditions of the nation and the world. We can see that being an entrepreneur has become an option for many people, compared to having to work in a company or industry. Although there are still many people in society who think that working as a workforce is more promising than being an entrepreneur, and entrepreneurship is not a job