An Analysis of Students' Grammatical Errors in Writing Recount Text at Eleventh Grade of SMA Negeri 5 Prabumulih

This thesis is entitled "An Analysis of Students' Grammatical Errors in Writing Recount Text at Eleventh Grade of SMA Negeri 5 Prabumulih". Formulation of the problems: What is the most common Grammatical Error made by the Eleventh Grade Students of SMA Negeri 5 Prabumulih? The research objectives were to find out the most common grammatical errors made by the eleventh-grade students of SMA Negeri 5 Prabumulih. The population of this research was all the eleventh grade of SMA Negeri 5 Prabumulih in the academic year of 2020/2021, which consisted of five classes with a total population of 133 students. The sample of this study was 30 students taken using the purposive sampling technique. The researchers used a descriptive qualitative method. The data was collected through a writing test for students to make a recount text. The analysis finding showed that the total of student errors was 76. There were 31 omission errors (42, 46%), 22 addition errors (30, 13%), 15 misformation errors (20, 54%), and 8 misordering errors (10, 95%). The researchers conclude that the highest percentage of errors was omission errors, which were the dominant errors

The Role Of E-Commerce Era Covid-19 in The Revolution Of The Accounting Information Systems

The purpose of this study is to determine the effect of e.commmerce Era Covid-19, Corporate Strategy in the Covid-19 era on the accounting information system industrial revolution. The company's strategy is a company trick in determining and expressing the main planning policies that ultimately determine the scope, character and results of the company's activities and their parts to achieve the company's goals. The fact states that the influence of e.commerce, the company's strategy has various problems including the problem of collecting and storing data on organizational activities, resources and personnel, converting data into information so that management can plan, implement, control and evaluate activities, resources and personnel, provide adequate controls for storing organizational assets and data. The population of this research is 7000 employees of PT Freeport Indonesia, with a total sample of 852 employees obtained through simple random sampling. The purpose of this study is to determine the use of E-Commerce in the Covid-19 Era, the company's strategy in the Industrial Revolution accounting information system. This method is a descriptive and verification method, and the analytical tool is SEM Lisrel modeling. The results showed that E-Commerce is a company strategy in the Industrial Revolution in accounting information systems

Raising Awareness of Bilingual Education: A Website and Resource for Immigrant Parents

Under the influence of English Only Movement (Macedo, 2000), bilingual education has been neglected for 18 years in California from Proposition 227 in 1998 to Proposition 58 in 2016. This leads to a result that many immigrant parents were not aware of the importance of bilingual education and have passive attitudes and perceptions towards bilingual education. For example, some immigrant parents think that English is more important than their home language, or that learning their home language will significantly hinder their children’s English acquisition. Yet, according to the three-generation shift suggested by Baker and Wright (2017), immigrant families will often lose their heritage language in three generations if immigrant families do not take action to protect their home languages. Other reasons such as linguistic shame and misunderstandings of bilingual education will also intensify language loss as well as immigrant children’s passive self-identification. Therefore, it is necessary to raise awareness of bilingual education among immigrant parents and guide them to obtain knowledge about their linguistic rights as well as bilingual education

Determinans PSAK 23 Terhadap Penyajian Pelaporan Keuangan Perusahaan Dagang Era Pademic Covid-19 Pada UMKM Di Indonesia

ABSTRAKTujuan penelitian ini adalah untuk mengetahui faktor yang menentukan PSAK 23 pada penyajian pelaporan keuangan perusahaan dagang era pademic Covid-19 di Indonesia. Data yang digunakan yaitu data primer dengan menyebarkan kuisioner melalui google form kepada responden pelaku UMKM. Target popuplasi 300 responden kemudian yang menjawab hanya 190 populasi yang tersebar di 4 (empat) kota besar seperti Palembang, jakarta, Bandung dan Medan. Alat Uji yang digunakan yaitu SEM lisrel dengan analisis Structur Equatin Model (SEM). Hasil penelitian mengkompir masikan bahwa PSAK 23 berpengaruh pada  penyajian pelaporan keuangan perusahaan dagang era pademic Covid-19 di Indonesi. Penyebab besar dan kecilnya pendapatan UMKM yaitu pada penjualan barang dan jasa sehingga muncul pencatatan pada pelaporan keuangan yang mengakibatkan arus kas masuk bruto dari manfaat ekonomi berakibat pada aktivitas satu periode berdampak pada kenaikan entitas serta nilai wajar dalam suatu transaksi wajar yang diterima entitas tersendiri.Kata Kunci: PSAK 23, Penyajian Pelaporan Keuangan Perusahaan Dagang ABSTRACTThe purpose of this study was to determine the factors that determine PSAK 23 in the presentation of financial reporting for trading companies during the Covid-19 pandemic era in Indonesia. The data used is primary data by distributing questionnaires via google form to respondents of MSME actors. The target population of 300 respondents then answered only 190 populations spread over 4 (four) big cities such as Palembang, Jakarta, Bandung and Medan. The test instrument used is SEM lisrel with Structural Equatin Model (SEM) analysis. The results of the study confirm that PSAK 23 has an effect on the presentation of financial reporting for trading companies during the Covid-19 pandemic in Indonesia. The cause of the large and small income of MSMEs is the sale of goods and services, resulting in recordings in financial reporting which result in gross cash inflows from economic benefits resulting in one period's activity resulting in an increase in the entity and fair value in a fair transaction received by a separate entity. Keywords: PSAK 23, Presentation of Financial Reports for Trading Companie

Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia

The purpose of this study is an attempt to explain, but tested empirically, competency of human resources, the benefits of technology to the value of financial reporting in Indonesia (relevance, accuracy, and verifiability) to develop a theoretical framework as the basis for the hypothesis as an answer to the research question, namely, the extent to which: (1) the influence of human resource competencies (2) the effect of technological benefits of human resources and (3) the effect of financial reporting. This study will be used in the test with ? = 0.05 to test each hypothesis proposed. This study is scheduled to be performed on the 54 sectors in the neighborhood Provincial Government in Indonesia. Also described in this paper is the research methodology used. Keywords: competency, human resources, benefitsm information technology, value, financial reporting

Information Technology, Organizational Form, and Transition to the Market

The paper reviews theories of information technology adoption and organizational form and applies them to an empirical analysis of firm choices and characteristics in four transition economies: the Czech Republic, Hungary, Romania, and Slovakia. We argue that these economies have gone through two major structural changes-one concerning new technology and another concerning ownership and boundaries of firms-and we consider if and how each one of the two structural changes has affected the other. We test the impact of firm size, integration, and ownership on the extent of new information technology adoption (measured by growth in the fraction of employees using personal computers or computer-controlled machinery), and the impact of information technology on changes in the boundaries and the ownership structure of enterprises, drawing upon a sample survey of 330 firms.transition, economy, Earle, technology, organizational, form, Pagano, Lesi, Upjohn