Proceeding 1st International Conference of Innovation on Science and Technology for Sustainable development (ICISTSD) 2020

Analysis of factors affecting tax avoidance (Empirical study on manufacturing companies listed on the Indonesia Stock Exchange 20162018 period)

2021-08-05T00:31:47+08:00

Tax Avoidance can be interpreted as an act to make tax payment without violating applicable law. High and low tax avoidance in this study uses Cash Effetive Tax Rate (CETR). Profitability, Leverage, and Company Size are some factors that influence the effect of tax avoidance. This study aims to obtain empirical evidence of the effect of profitability, leverage, and company size on tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange during (BEI) the 2016-2018 that were collected 167 companies. The method of determining the sample in this study used a purposive sampling method with certain criteria in accordance with the objectives of the study, samples obtained were 198 companies. The data analysis technique used in this study is multiple linear regression analysis techniques.The results of this study indicate that Return On Assets (ROA) which have a negative impact on tax avoidance, while leverage using the Debt to Assets (DAR) ratio does not have impact on tax avoidance and company size have positive impact on tax avoidance

Impact of Covid-19 Pandemic on Revenue of Car Washing Services In Kuta Selatan Tourism Area Badung Bali

2021-08-05T00:32:08+08:00

The tourism industry is one of the great potentials in Badung Regency and can contribute to regional income and employment as a source of community income and can stimulate other productive sectors. The Covid-19 pandemic has caused a decrease in tourist visits from both
the tourism and non-tourism sectors. This study aims to describe and
analyze how the community's economic impact on the tourism environment in the South Kuta area, Badung Regency during the
pandemic, especially in the field of car wash service income before and during the pandemic. The analysis in this study uses descriptive qualitative data reduction methods, data presentation and conclusions that can compare the income of a car wash service business before and during the pandemic. The results of the research analysis show that during the Covid19 pandemic since the beginning of March, car wash revenue has decreased significantly compared to last January before the pandemic took place.

Climate Change in the Eyes of the Vulnerable Community Residents in the Province Of Negros Occidental, Philippines

2021-08-05T00:29:05+08:00

Climate change will affect various sectors, including water resources, agriculture and food security, ecosystems and biodiversity, human health, and coastal zones. Many environmental and developmental
problems will be exacerbated by climate change. This study explored and revealed the different views, experiences, and practices of vulnerable community residents. The qualitative research design was employed narrative inquiry, which gathered data through interviews and focuses group discussions. The study transpired in one municipality and two city villages in the Province of Negros Occidental. The conversation partners were the vulnerable community residents represented by the youths, professionals, local government unit personnel, and people identified as a person with a disability. A thematic approach was used for the data explication. The rigors of the findings were established using prolong engagement for Credibility, Purposive sampling for Transferability, Code – Recode Strategy for Dependability, and Audit Trail for Confirmability. The results specified certain themes that came from frequently repeated
terms which are the following: 1) Residents Observed changes in climate 2) Environmental Warming Experienced by the residents 3) Experiences of the residents on surviving the typhoon 4) Poor hygiene practices that may lead to global scourges 5) Poor waste management system: part of the loop that contributes to climate change 6) Inconvenient schedule of water supply: Climate change disrupts the water cycle 7) Air Pollution through Unpleasant smell 8) Unsafe food:Climate Change impacts to fundamental aspects of food supply 9) Climate change may affect human health through multiple and interactive pathways that include safe water scarcity 10) Sickness: The Impacts of Climate Change on Human Health 11) Human Intervention to the community reducing the negative impact of climate change. The study revealed significant insights into the narrated experiences of the residents in dealing with environmental changes from now and then.

Factors that Affecting Investment Decisions with Growth Opportunity as Moderated Variables

2021-08-05T00:32:29+08:00

Company management must strive for the welfare of shareholders through the authority given in making decisions that include investment decisions. For shareholders, investment decisions are very
important because investment is an indicator of the company's existence. This study aims to determine, analyze and test how the influence of investment opportunities, profitability, debt policy and dividend policy on investment decisions with growth opportunity as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on The Indonesia Stock Exchange during the 2016-2018 period totaled 168 companies and obtained a sample of 29 companies. Where the sample is chosen by purposive sampling method. The data analysis technique used in this study is moderated regression analysis (MRA). The results showed that the investment opportunity variable has a positive effect on investment
decisions. Dividend policy negatively affects investment decisions. While the profitability and debt policy variables have no effect on investment decisions. Growth opportunity is not able to moderate the effect of investment opportunity, profitability, dividend policy and debt policy on investment decisions

Development of the Potential of Wanagiri Kauh Village as a Tourist Atraction in the Frame of Sustainable Tourism through Brand loyalty

2021-08-05T00:29:36+08:00

This research is based on the importance of developing tourism
in rural areas, with artistic and cultural products as their uniqueness.
Tourism in Bali is currently still being developed based on the concept of mass tourism which has a negative impact on cultural commodification, urbanization and environmental degradation. From an economic point of view, tourist loyalty has a very important role as a revenue generator. The village is a provider that offers tourism products with attention to cultural and environmental preservation. This study aims to examine the development of sustainable tourism in villages in Bali by paying attention to economic, socio-cultural and environmental elements. Wanagiri Kauh Village, Selemadeg District of Tabanan Bali is a portrait of a village that has tourism potential that has not been touched by tourism. This study uses a mix method, namely qualitative descriptive to explore tourism potential, Structural Equation Modeling to determine tourist perceptions of destination loyalty. The results showed that i) Wanagirikauh Village has natural tourism potential in the form of a panoramic view of the mountains (Batu Karu Mountain and Yeh Le River and Yeh Otan River); (ii) the brand loyalty model is formed from the construct of destination awareness, destination image, service quality and customer satisfaction, in which customer satisfaction is the main trigger that determines customer satisfaction (tourists). Efforts that can be made include (i) forming pokdarwis, (ii) holding outreach and training on
tourism; (iii) the tourism development model must be well planned,
carried out in a sustainable manner, taking into account the uniqueness and side of the local community.

The Impact of Profitability, Leverage, and Firm Size on Tax Avoidance

2021-08-04T23:23:49+08:00

Tax avoidance is the manipulation of tax affairs which is still within the framework of taxation regulations. Tax avoidance can occur in the sound of the provisions or written in the law and is in the soul of the
law but contrary to the soul of the law. This study aims to examine the
impact of profitability, leverage and firm size on tax avoidance, which is measured using the effective tax rate for companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 20162018 period. The method of determining the sample in this study using purposive sampling method and obtained 74 manufacturing companies. The analysis technique in this study uses multiple regression analysis techniques. The results of the profitability test have a positive impact on tax avoidance. Meanwhile, leverage and firm size have no impact on tax avoidance

Implementation of Vertical Cleanliness Value in Levelled Building Designs as an Effort to Prevent the Change of Land Function

2021-08-05T00:30:11+08:00

Vertical Purity In the design of multi-storey buildings in Bali, Indonesia attaches importance to the values of community beliefs where entering the lower floors of the building feels contrary to sacred beliefs. The emergence of the concept of a multi-storey building is hindered by a local genius in Bali, namely vertical purity, when entering the lower part of the multi-storey infrastructure there is a feeling of scorn / lethargy, because someone is on the top floor. The purpose of this study is to reveal the public opinion about the construction of multi-storey buildings related to the conception of vertical sanctity and to provide design alternatives in accordance with Balinese values. To examine these problems, the methodology used is in the form of interviews with Hindu scholars in Bali. The result of this research is vertical sanctity as local wisdom that can be applied to multi-storey building designs. Design alternatives are also needed to minimize differences of opinion and even lead to acceptance of multi-storey building construction.

Lechon (Roast Pig) Business: An Entrepreneur’s Experience

2021-08-04T23:38:02+08:00

The researcher work focused upon the various stories of Lechon Business Entrepreneurs. After collecting data through a series of
interviews and undergoing processes to describe the primary objective of this research. We were able to explain in detail the challenges, expertise, the relationship among employees and customers, history, experiences and their way of business management. This study intended to explore and discover the story of lechon owners here in Bacolod City. Enormous information was gathered through a face-to-face interview, done three times (3) with three three conversation partners. After listening and brainstorming of all the discussions multiple times, the researchers then presented the transcription to each conversation partners for verification. This was done to ensure the credibility of the statements that researchers
gathered

The Influence of Transformational Leadership and Organizational Culture on Employee Performance in Villa Kayumanis Jimbaran Private Estate and Spa

2021-08-05T00:30:54+08:00

Transformational leadership is described as a leader who encourages his followers to work towards goals, achievements and selfactualization to achieve good performance. Meanwhile, organizational culture is the belief, values, and attitude used to supervise employees starting from how to work together and work. This study aims to test and obtain empirical evidence of the Effect of Transformational Leadership and Organizational Culture on Employee Performance at Kayumanis Jimbaran Private Estate and Spa. This research population consists of 120 employees. The sample in this study were 92 people who were determined based on the method Proportionate Stratified Random Sampling. The analysis technique used is multiple linear regression. The results of this study indicate that Transformational Leadership has a positive and significant impact on employee performance. Meanwhile, Organizational
Culture has a positive and significant effect on performance. Further
research can develop this research by using other variables which
theoretically have an influence on performance

The Influence of Organizational Climate, Organizational Commitment and Self-Efficacy into Employee Performance in PT BPR Khrisna Darma Adipala Badung, Bali

2021-08-04T23:51:01+08:00

Performance is a concept that shown the connection between working achievements and time management needed to present a product or service by an employee. The succeed of employee works directly build an organizational success. Employee performance not only was the measure but also the quality. This research purposed to test and empirically proved the influence organizational climate, organizational commitment and self efficacy into employee performance in PT. BPR Khrisna Darma Adipala Badung, Bali. The population in this research was the permanent employees whose already owned more than 3 years of service is 40 persons. The research used total sampling technique and whole population represent as sample. The research placed on PT.BPR Khrisna Darma Adipala Badung, Bali. Data collection done by doing a questionnaire. The analysis technique used is instrument test, classic assumption test and multiple linear regression. The research result shown that organizational climate, organizational commitment and self efficacy owned positive and significant influence to employee performance in PT. BPR Khrisna Darma Adipala Badung, Bali. The next result hopefully would develop this research with use another variable
that theoretically owned more influence to employee performance, such as working discipline..

Audit Quality: A Review Based on Auditor Ethics, Competence, Independence, and Client Pressure on Audit Quality

2021-08-05T00:31:35+08:00

This study analyzes auditor ethics, competence, independence, and client pressure on audit quality in Bali Province. Determination of the research sample using a saturated sampling technique. The sample used is all auditors who work in Bali public accounting firms, as many as 116 samples. The data analysis method used in this research is multiple linear regression analysis. The results showed that auditor ethics had a positive effect on audit quality. Competence had a negative effect on audit quality, while independence and client pressure did not affect audit quality

Effect of Access to Tax, Facilities, Knowledge of Tax, Socialization Tax, and Level of Understanding of Tax on Level of Compliance with Taxpayers in Tax Payment of Motorcycle Vehicles in Samsat Office Karangasem

2021-08-05T00:32:00+08:00

This study aims to find out variables that can increase taxpayer
compliance in tax payments. The variables used in this research are tax access, facilities, tax knowledge, tax socialization, and tax understanding level. The method used is to distribute questionnaires to 100 respondents and then processed using multiple linear regression analysis. The results showed that the facilities, tax socialization, level of tax understanding had a positive effect on taxpayer compliance in paying motorized vehicle taxes at the Joint Office of SAMSAT Karangasem. Meanwhile, access to taxes and knowledge of taxes does not affect taxpayer compliance in paying
taxes.

Composting Pig Manure: Economic and Environmental Study in the Framework of Integrated Farming of Pig and Stone Banana (Musa balbisiana)

2021-08-05T00:28:55+08:00

The high increase of pig population has brought an increase in
volume of pig manure were also high. On the one hand, pig manure
contributes to environmental pollution. On the other hand, this waste
contains organic material which is very important for plants. This paper aims to analyze (1) the economic benefits of composting pig manure, and (2) the environmental conservation benefits of composting pig manure. The composting of pig manure has been carried out, and the resulting compost products have been analyzed. The economic value of composting pig manure was analyzed descriptively quantitatively. Likewise, the benefits of environmental conservation on composting pig manure were analyzed descriptively. The results showed that (1) composting pig manure was able to significantly substitute the use of mineral fertilizers so that it could save tradable inputs, and (2) composting pig manure was able
to improve the environmental quality of integrated farming of pigs and stone bananas. It is recommended that farmers continuously compost pig manure for fertilizing stone.

The Influence of Leverage, Company Size, and Managerial Ownership on Company Value in LQ 45 Companies Registered In Indonesia Stock Exchange for 2014-2018 Period

2021-08-05T00:32:19+08:00

The company value is used as an assessment by investors regarding the success of a company which is often related to the stock price. The high share price also makes the company value high. A high company value will make the market believe not only in the company's current performance but also in the company's future prospects. This study
aims to test and obtain empirical evidence of the effect of leverage,
company size and managerial ownership on firm value at LQ 45
companies listed on the Indonesia Stock Exchange for the 2014-2018
period. The research population is LQ 45 companies listed on the
Indonesia Stock Exchange for the 2014-2018 period. The sample in this study were 135 LQ 45 companies which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is linear regression analysis. The results showed that leverage, managerial ownership had no effect on firm value. Meanwhile, company size has a negative and significant effect on firm value. Further research can develop this research by using other variables which theoretically have an influence on firm value such as Profitability, Liquidity, Dividend Policy, Capital Structure, and others.

The Role of Agrotourism in Sustainable Tourism Development in Bali Province

2021-08-05T00:29:26+08:00

Various types of tourism that exist in the tourism industry of Bali Province, one of which is agricultural tourism or better known as
agrotourism. Agrotourism is one of the concepts of tourism industry which is a combination of agriculture and tourism. This paper uses qualitative methods with online data and information tracing techniques, secondary data sources, and other scientific publication sources. Agrotourism will slowly push Bali Province into an agro tourism destination that has the concept of green economy, namely the economy of Bali Province that is able to improve the welfare of the community while maintaining environmental sustainability for the sake of generational continuity in the future.

The Effect of Changes in Operating Profit Margin, Managerial Ownership and Company Size on Evaluation of Income Practices

2021-08-05T00:32:44+08:00

he practice of income smoothing is one of earnings management which is defined as a reduction in profit fluctuations from year to year by moving income from high-income years to unfavourable periods. This study aims to obtain empirical data and re-examine whether
changes in operating profit margin, managerial ownership and firm size could be affected to income smoothing practice. The research uses purposive sampling method. Sample of the research were 270 companies listed on The Indonesia Stock Exchange during the study period of 3 years. The technique of analysis research uses logistic regression. The difference of this research and the previous research is on the samples, the previous research used manufacturing companies listed on the Indonesia Stock Exchange while on this research, researchers used all of companies listed on the Indonesia Stock Exchange as a sample. The results showed that the variable of Operating Profit Margin Changes and variable of Company Size have no effect on Income Smoothing Practice, while Managerial Ownership variable have a positive effect on The Practice of Income Smoothing

Land Subsidence Monitoring of Jakarta by using SBAS DInSAR Technique with Sentinel1A SAR data

2021-08-05T00:29:59+08:00

Jakarta is known as one of the fastest sinking cities in the world. Land subsidence in Jakarta is not a new phenomenon and its monitoring was begun since the 1980s. Several monitoring methods have been conducted for many years (i.e. level survey, gravity method, GPS, and DInSAR) and it is found that the subsidence is ongoing. The subsidence leads severe damages to the infrastructures and increase of flood vulnerability. Understanding the subsidence distribution and the rate is very important. Therefore, subsidence monitoring should be continued. In this study, the subsidence monitoring has been conducted by using the SBAS DInSAR method with Sentinel-1A SAR data acquired during 20142019. The present condition of subsidence is presented in this paper, and the subsidence map is updated. It is found that the subsidence tendency varies from place to place and the largest subsidence occurs in the parts of north and northeast of Jakarta. It also found that subsidence is increasing in several areas.

Customer satisfaction in the banking sector: a study on the sustainability of services for consumers with visual impairments

2021-08-04T23:34:52+08:00

People with disabilities really need financial services to improve their socio-economic level, but some people with disabilities in Indonesia still face various difficulties in obtaining adequate banking services. People with visually impaired disabilities are also included in the
groups that need these services. Disability customers, including people with visually impairement, are the public who have the right to get satisfaction from banking services. Therefore, this study aims to determine the satisfaction of customers with visually impaired, in terms of service and assistance provided by the bank officers, the use of ATMs, and the willingness of customers with visually impaired to recommend a bank to fellow visually impaired persons. The method used in this study is quantitative descriptive, with data collection techniques through questionnaires distributed to respondents who were chosen purposively, data also obtained through focus group discussions. The research results show that the information and assistance services provided by bank officers to customers visually impaired, as well as the value factor, received from ATM facilities provided by banks, so far have resulted in satisfaction in certain levels for customers with visually impaired, so there is a tendency for them to be willing to recommend a bank where they open a savings account to fellow visually impaired people who need banking services

The Effect of Internal Control, Organizational Commitment, Compensation Fitness, and Organizational Culture in Prevention Goods Procurement Frauds in Denpasar Hospitals

2021-08-05T00:30:31+08:00

Fraud is an illegal act committed by people from within or outside the organization, with the intention of obtaining personal and or group gain that directly harms other parties. Fraud, we often encounter in
government organizations and companies, including hospitals, which
results in losses to the organization, both financially and non-financially. Hospitals are labor intensive and capital intensive industries. The procurement of goods at hospital is a risk of fraud. Therefore, fraud prevention needs to be done because it can detect and prevent fraud early because in connection with the enormous risk in the process of procuring goods and services, it is necessary to have the right efforts and strategies to prevent, detect and disclose fraud that is very likely to occur in the procurement of goods and services. It can be started from prevention carried out in the management sector at the hospital, it is necessary to evaluate the existing system in the hospital management itself. That it is necessary to build and implement internal controls, instill a high race of organizational commitment in each individual, the appropriateness of the compensation received and an organized organizational culture that is expected to create a deterrent against abuses committed by public services, especially in the health sector. There are three factors that cause fraud, namely the existence of opportunities, pressures, and rationalization of the fraud that was committed. This study aims to analyze the effect of internal control, organizational commitment, suitability of compensation, and organizational culture in preventing fraud in procurement of goods at hospitals in Denpasar. The data analysis technique used in this study is multiple linear regression analysis. The number of samples used in this study were 6. The respondents were 56 people. The technique of determining the sample using Purposive Sampling. The results of this study indicate that internal control and organizational commitment have a positive effect on the prevention of procurement fraud, the suitability of compensation and organizational culture does not affect the prevention of procurement fraud.

The Influence of Job Stress, Job Satisfaction and the Work Environment on Employee Performance at PT Security Mandala Kediri Tabanan

2021-08-04T23:45:05+08:00

Performance can be seen how a person in carrying out his duties all of which can be supported by independence, creativity, commitment, responsibility, and individual confidence in working. Performance is an important thing that must be achieved by every company including PT. Mandala Security Kediri Tabanan, factors that affect performance include work stress, job satisfaction, work environment, leadership, and job design. But from the results of preliminary research obtained information from company leaders that job stress, job satisfaction and work environment are estimated to have a dominant influence.This research was conducted at PT. Mandala Security Kediri Tabanan. The number of samples taken was 54 people. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression.The results showed that job stress, job satisfaction and work environment had a positive and significant effect on employee performance at PT. Mandala Security Kediri Tabanan. Future studies can develop this research by using other variables which in theory have an influence on employee performance, such as leadership

The Effect of Good Corporate Governance on the Performance of Village Credit Institutions in Blahbatuh Sub District

2021-08-05T00:31:19+08:00

Given the important role of the LPD, which functions to
receive public savings in the form of savings and deposits and distribute it back with credit to the community, so that the LPD profits can be used for the welfare of the village community, the LPD must be able to maintain performance so that the LPD needs to apply the principles of Good Corporate Governance. The principles of Good Corporate Governance can be interpreted as a process used by companies to improve the quality of company performance. This study aims to re examine the influence of the variables of transparency, accountability, responsibility, independence,
and fairness on the performance of the Village Credit Institution (LPD). The number of samples used in this study were 76 respondents. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the variables of transparency, accountability, and responsibility had a positive effect on the performance of the Village Credit Institution in Blahbatuh District, while independence and fairness had no significant effect on the performance of the Village Credit Institution in Blahbatuh District.

Analysis of the Corporate Income Tax Cuts Policy Year 2020 to Mitigate the Effect of Covid- 19 Outbreak on the Indonesian Economy

2021-08-05T00:31:51+08:00

The decrease in Indonesia's economic growth rate due to
Covid-19 outbreak resulted in the Government issuing various
stimulus/policies to mitigate the impact of this huge Covid-19 shock, one of the policies issued in the form of tax policy. This study used
explorative and descriptive approach. This is a literature study with
qualitative approach. Based on the conducted study, one of the
extraordinary policies issued by the Government is the issuance of The Government Regulation Law No. 1 of 2020 (Perppu 1/2020) on March 31, 2020. One of the policies highlighted in Perppu 1/2020 is the policy of cutting the Corporate Income Tax (PPh Badan) Rate from 25% to 22% for the 2020-2021 tax year and for tax year 2022 onwards using a 20% rate. The expected positive impact of this Policy is to improve the liquidity of the company and secondly with the adjustment of the instalment of Income Tax Article 25 (PPh Pasal 25) can prevent the tax overpayment of corporate taxpayer due to the decrease on business profit as impact of Covid-19 outbreak. The negative impact that can be caused is the potential loss in tax revenue

Effect of Profitability, Capital Structure, Liquidity and Investment Decisions on Firm Value

2021-08-05T00:32:12+08:00

Firm value is the investor's view of the company's success rate which is closely related to the stock price. The firm value is considered high if the company's stock price is high. High company value makes potential investors not only believe in the company's performance, but also the company's promising prospects in the future. This study aims to determine the effect of profitability, capital structure, liquidity, and investment decisions on firm value in manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples as many as 326 obtained using purposive sampling method. The data was collected using nonbehavioral
observation techniques, then the data was processed using multiple
linear regression analysis

Ethnobotany Wild and Semi-Wild Edible Plants of Ngis Manggis Society of Karangasem Bali

2021-08-05T00:29:15+08:00

ild Edible Plants are important for food security, but their existence is still neglected in the provision of land and economic development. The aim of this study was to 1)Documented the diversity of wild and semi wild edible plants by local people; 2) Analyze Relative Frequency of Citation (RFC) and Informant Concensus Factor (ICF) Values; 3)Lokal food conservation. Data were obtained from 46 informants through semi-structured interview, in-depth interview, and moderate participatory. Data were analyzed using descriptive analysis, quantitative RFC and ICF. The results showed 87 species, 35 families, and 56 genera of wild and semi wild edible plants by the Ngis Manggis Society. The plant families that have the most plant species are Anacardiaceae (22), Fabaceae (5), and Moraceae (5). Fruit (64.36%) is the most widely utilized part of the plant. There are nine plant species that have RFC value = 1. Knowledge of Wild and Semi Wild Edible Plant decreases in younger generations. Yadnya ceremonies make a positive contribution to the sustainability of Wild and Semi Wild Edible Plant

Company Characteristics and Corporate Social Responsibility Disclosures

2021-08-05T00:32:34+08:00

Corporate Social Responsibility is an idea that emphasizes corporate responsibility on the balance between attention to economic, social, and the environment (triple bottom lines). Corporate Social Responsibility is intended so that the business world can minimize the
negative impacts on social and environmental aspects that are caused during all its activities, and it is hoped that it can improve the company's image and public trust in the company. This study aims to examine the impact of profitability, type of industry, and company size on disclosure of corporate social responsibility. 100 manufacturing companies listed on the Indonesia Stock Exchange for 3 periods, namely 2017-2019 were sampled in this study. The used was purposive sampling method technique with data analysis techniques, namely multiple linear regression analysis. The results
showed that the increase in profitability and company size was able to
increase the disclosure of Corporate Social Responsibility, meanwhile, the type of industry does not affect the company in disclosing Corporate Social Responsibility. The increase in disclosure of corporate social responsibility indicates the better the company's attention to the environment so that it will improve the company's image in the eyes of the community.

Tengger Tribe Development Direction in Ngadas Village, Malang Regency as Cutural Tourism Village

2021-08-05T00:29:43+08:00

In 2017, refering to Law No.6 2014 about Village, and Constitution Court Decision No.35/PUU-X/2012 Ngadas Village is determined as cultural village by Malang Regency Governtment. With that provition, Ngadas village become tourism village and cultural village. But as cultural tourism village, there’s still no follow up related to its development especially with its previous provition as tourism village.
According to this condition, the purpose of this research is to know the appropriate development direction for Cultural Village of Ngadas as cultural tourism village. To achieve the purpose, required research target. As for several targets in this research are analyse development determinant of Ngadas Cultural Village, identify component characteristic of cultural village in Cultural Village of Ngadas, and determine development directions of cultural village as tourism village in Ngadas. Conclusion of this research, there are 9 factors which influential (1) tourism, art, and typical culture potential (2) located in tourism development zone (3) availability of developer, instructor, and tourism, art, and typical culture actor (4) accessibility and infrastructure towards and in cultural village (5) visitors security (6) cultural group (7) institution of cultural government (8) assets and/or cultural thing (9) set of norm and cultural law. From those
9 factors, some are potential and some need to be improved. From
triangulation process generated directions to maintain the main zone and develop support zone which cover development and management of DTW, improvement of managers and peoples SDM, making of planning document and promotion media, development and treatment of infrastructure, and gaining partnership with TNBTS, private, and other tourism.

The Effect of Firm Size, Bonus Compensation and Leverage On Earnings Management

2021-08-04T23:25:55+08:00

Earnings management is seen as a form of manipulation of firm
performance and is a management action in the process of preparing financial statements to influence the level of earnings displayed. This study aims to reexamine the effect of firm size variables, bonus compensation and leverage on earnings management. The sample in this study were 65 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the
sample using the purposive sampling method. The analytical tool used is Multiple Linear Regression Analysis. The results showed that firm size variables have a positive effect on earnings management, bonus compensation have no effect on earnings management, and
leverage have no effect on earnings management.

Income Smoothing Perspective of Mining Companies in Developing Countries

2021-08-05T00:30:16+08:00

Income smoothing is an effort of corporate management in reducing the range of profits reported on the financial statements as achieving the desired level of profit, in other words that the normalization of earnings carried out intentionally is to reach a certain level. This study aims to examine the factors that influence income smoothing practices. This study uses all mining sector industrial companies listed on the Indonesia Stock Exchange in 2015 to 2018. Sampling using purposive sampling method and obtain a sample of 9 out of 40 sample data for 3 years of observation. The statistical analysis used in this study is logistic regression analysis. The results show that company size has a positive effect to income smoothing. While profitability, leverage and institutional ownership do not have an influence on income smoothing.

The Influence of Board of Directors, Independent Commissioners, Audit Committee and Managerial Ownership on Integrity of Financial Statements (Empirical Study on Property and Real Estate Companies Listed on IDX 2017-2019)

2021-08-04T23:40:27+08:00

Financial statements are a form of accountability to interested
parties, the financial description of a company, therefore in the process of making financial statements, high integrity is required. The integrity of financial statements, namely financial statements that show the actual condition of a company, without anything being concealed or hidden. This study aims to test and obtain empirical evidence of the influence of the board of directors, independent commissioners, audit committee and managerial ownership on the integrity of financial statements of property and real estate companies listed on the Indonesia Stock Exchange 2017-2019. The
population in this study are property and real estate companies listed on the Indonesia Stock Exchange 2017-2019. The sample in this study were 23 property and real estate companies which were determined based on the purposive sampling method. Data were analyzed using multiple linear regression analysis. The results showed that the variables of the board of directors and managerial ownership had a positive effect on the integrity of financial statements. Meanwhile, the independent commissioner and audit committee have no effect on the integrity of the financial statements. Further research can develop this research by using other variables that theoretically have an influence on the integrity of financial statements, such as audit tenure

Analysis of Factors Affecting Income Smoothing In Banking Companies Listed In Indonesia Stock Exchange

2021-08-05T00:31:02+08:00

Income smoothing is a method used by management to reduce
the fluctuations in reported earnings to match the company's desired targets. Profit is one of the most important information for decision making. So that management tends to do disfunctional behavior (inappropriate behavior). This study aims to examine the effect of net profit margin, debt to equity ratio, debt to total assets, foreign ownership structure and managerial ownership structure on income smoothing in banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sampling method used was purposive sampling method and obtained a sample of 10 companies and observations were made for 3 years, namely 2016-2018, the hypothesis was tested using logistic regression analysis techniques. The results showed that net profit margin has no effect on income smoothing,debt to equity ratio has positive effect on income smoothing, debt to total assets has no effect on income smoothing, foreign ownership structure has no effect on income smoothing, managerial ownership structure has no effect on income smoothing.

The Influence of Participative Leadership Style, Motivation, and Work Discipline on Employee Performance (Case Study at CV. Waja Motor Sukawati)

2021-08-04T23:53:45+08:00

he purpose of this study was to determine the effect of participatory leadership style, motivation and work discipline on employee performance. This research was conducted at CV. Waja Motor, Sukawati, Gianyar, Bali, Indonesia. Primary data in this study through
questionnaires and direct interviews with employees. The sampling
technique chosen in this study is to use the survey method. The number of respondents taken in this study were 35 respondents. Data were analyzed using analysis techniques of validity and reliability tests, inferential analysis, and multiple linear regression analysis. The results of testing the hypothesis show that the variables: 1) The results showed that the participatory leadership style partially had a positive and significant effect on employee performance . This means that if the leadership style is getting better, the employee's performance will also be better. 2) motivation partially has a positive and significant effect on employee performance. This means that the stronger the employee's work motivation, the higher the employee's performance. 3) And work discipline partially has a positive and significant effect on employee performance. This means that high employee work discipline will result in high performance. To improve employee performance, leaders in a company must make every effort to optimize the leadership style. Because the more effective the leadership style will improve the performance of a company, the leader must also improve communication with employees in order to establish good relationships.Employees also needs to increase motivation by maintaining a conducive working condition where co-workers in the company support each other in order to have high work morale. Management should conduct an evaluation of discipline, to carry out strict supervision of employees, so that they are more disciplined in complying with existing regulations in CV. Waja Motor, Sukawati Branch.

The Effect of Corporate Governance Mechanism and Investment Opportunity Set (IOS) on Earnings Quality

2021-08-05T00:31:41+08:00

Earnings quality is earnings that correctly and accurately describe the company's operating profitability. One of the most considered information in making economic or investment decisions is earnings information. Earnings as part of the financial statements, if can’t present the true facts about the company's economic condition can be doubted its quality. Several studies on the mechanism of corporate governance and investment opportunity sets affecting earnings quality have been conducted, but the results obtained still indicate
inconsistencies. The purpose of this study is to examine and obtain empirical evidence of the influence of corporate governance mechanisms and investment opportunity sets on earnings quality. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. Sample selection using purposive sampling method and obtained as many as 24 manufacturing companies that meet the sample criteria. Data analysis technique in this research is to use Multiple Regression analysis. The results showed that the independent commissioner and investment opportunity had no effect on earnings quality. While managerial ownership, institutional ownership and audit committee had a negative effect on earnings quality.

Effect of Work Family Conflict and Work Stress on Employee Performance

2021-08-05T00:32:05+08:00

The purpose of this study was to determine the effect of work
family conflict and work stress on employee performance at PT. BPD Bali. Data collection methods using questionnaires and interviews. The sampling method used purposive sampling where the criteria for
employees who become respondents are employees who are married. The sample taken is 70 employees. The research instrument test used the validity and reliability test. The data analysis technique uses multiple linear regression analysis techniques. The result of this research is work family conflict has a negative effect on employee performance, while job stress has no effect on employee performance factors of work family conflict and work stress only have an effect of 9.7 percent, so further research is needed on the factors that are more dominant in affecting the performance of employees at PT BPD Bali.

Community Empowerment in Improving Agriculture and Tourism Integration to Support Village Tourism Development

2021-08-05T00:29:00+08:00

The shift in interest in visiting tourists who initially looked for
trips with the three S concept , namely Sun , Sea and Sand, is now
changing to the three L concept, namely Landscape , Lore and Leisure. Agriculture areal with the panoramic beauty, the life of the people who are still traditional and the products of agriculture that is offered will create a strong demand for traveling to rural areas. On the other hand, the potential for agricultural resources has not been exploited optimally, as is the arrangement of the area. Optimizing the potential of agricultural resources and human resource potential through community empowerment is an alternative. The aim of empowerment is to optimize the potential of human and natural resources to be more effective and efficient through assistance
and support for supporting infrastructure in developing tourist destinations based on culture of agricultural in Subak Lepud. The implementations methods include : a) socialization at the beginning of the activities and each time execution ; b) Training and mentoring ; c) Focus Group Disicussion (FGD). The results of the activity shows that the provision of English language training can improve the knowledge and abilities of tour guides; 2) Agricultural integration through assistance in cultivating crops, livestock and fish can increase farmer’s understanding and ability to optimize agricultural resources; 3) Donation of facilities and infrastructure such as assistance for the entrance gate to the subak trekking route, arranging selfie photo spots and arranging trakking routes can add the beauty and attractiveness of the Lepud Subak area.

The Role of Work Satisfaction Moderation in Increasing the Effect of Motivation on Employee Performance at PT Bank Regional Development in Bali Branch State

2021-08-05T00:32:28+08:00

This study aims to determine the moderator role of job satisfaction on the influence of motivation toward employee performance in PT Bank Pembangunan Daerah Cabang Negara (Regional Development Bank, Negara Branch). Primary data collected from63 respondents. Data analysis using Structural Equation Modeling -Partial Least Square (SEMPLS). The results of this study indicate job satisfaction is quasy moderate on the influence of motivation toward employee performance

Community Participation for Tourism Village Development in Kesiman Kertalangu

2021-08-05T00:29:29+08:00

The development of a tourism village requires the participation of local communities in all stages of development starting from the planning, implementation, and supervision stages. However, in
reality, there is often neglect of community participation. This article
aimed to examine the participation of local communities in the
development of Kesiman Kertalangu tourism village in Denpasar, and formulated a model of tourism village development that prioritizes local community participation. A focus group discussion was carried out during the data collection, as well as interviews and observations. The analytical method used was descriptive analysis, and action research by identifying existing problems, mapping potential in tourist villages, and also identifying institutional networks that exist in the development of tourism villages. This article showed that the
development of tourism village that had been carried out in Kesiman
Kertalangu Denpasar had not optimally involved local communities, the role of the village government were still more dominant, even though when referring to a clean and sustainable approach to government governance, the role of the village government was expected to be a facilitator by providing more roles and great benefits to the local community. It takes the political will of the village government to reduce its role in developing tourist villages by opening up space for the community to participate.

The Role of Word of Mouth (WOM) in Mediating Brand Images Influence on Purchase Decisions of 3i-Networks Product at PT AJ Central Asia Raya in Denpasar Branch Office

2021-08-04T23:21:28+08:00

Insurance products that function to provide a sense of security
to the community are always growing, causing insurance companies to try to increase purchasing decisions for their products. One of the methods used is by increasing the brand image in the eyes of the public. The purpose of this study was to determine the effect of brand image on purchase decisions through word of mouth as the mediation variable. This research was conducted at PT AJ Central Asia Raya Denpasar Branch, located in Denpasar, Bali. The primary data in this study was collected through a questionnaire that distributed to customers. The sampling technique used is the Slovin formula. The number of respondents taken in this study were 100 respondents. The data analysis technique is Path analysis. The results of the study present that brand image and word of mouth directly had a positive and significant effect on purchase decisions. Brand image for purchase decisions is mediated by word of mouth. The implication in this case is that when a consumer recommends a product to his / her closest people, talks and even suggests that person to use the product, it can be said that the consumer has a deep image and
understanding of the product. A consumer who deliberately recommends a product indirectly believes that the product he is suggesting has reliable quality. Therefore, the purchasing decisions for this product will increase.

Deforestation Detection in Indonesian Tropical Forest Using Multi-Temporal ALOS/PALSAR Backscatter Data

2021-08-05T00:30:03+08:00

This study tested the effectiveness of multi-temporal Phased Array L-band Synthetic Aperture Radar (PALSAR) data to detect the deforestation in tropical forest region, Riau Province, Indonesia. The image differencing method by using a threshold was utilized for automatic detection of deforestation mapping. In addition, the influence of SAR polarization and seasonal changing due to rainfall event on accuracy of deforestation detection was investigated. Overall, we obtained the following results: (1) the accuracy of deforestation detection mapping using horizontal transmit-vertical receives (HV) polarization is giving better results than horizontal transmit-horizontal receives (HH) polarization. (2) The seasonal changing due to rainfall event affected the radar backscattering signatures of deforested areas and deforestation detection accuracy. High-accumulated precipitation decreased the sigma nought (σ0) difference between deforested areas and natural forests, causing decreased accuracy of deforestation detection. The best selection
of PALSAR data before detection and fixing a threshold value can be one of alternative to reduce the error in automatic detection. The overall accuracy of deforestation detection mapping using a fixed threshold was 92.21%. The deforestation mapping method proposed in the study can be utilized for assessment of yearly changes in forested areas and is useful for tracking changes in forest cover on large scales.

Environmental Education: From Teacher Analysis and Perception

2021-08-04T23:33:14+08:00

Environmental education is important because it will become the basis for a caring attitude towards the environment. The research
objective was to analyze the biology teacher's perceptions of environment-based learning. This research is a qualitative descriptive study using an observation design and semi-structured interview guidelines for three teachers who teach biology in high schools. The research was conducted from March to June 2020. Data collection was carried out by observation, semi-structured interviews, FGD, notes, and voice recordings. Data were analyzed using the Miles and Huberman model. The results showed that there were differences perception of biology teachers when the interview was conducted. The first interview shows the teacher chooses aspects of learning material, while the second interview shows the teacher prefers
aspects of the learning model in emphasizing environmental education. The results of the FGD show that environmental-based research studies can provide opportunities for students to hone their psychomotor skills and care for the environment, as well as provide opportunities for teachers to be able to apply environment-based learning models. This research concludes that biology teachers have different perceptions, but tend to be positive that environment-based learning is very effective in building student attitudes and concerns about the environment.

The Influence of Brand Image and Product Quality on Purchase Decisions in Matte Lipstick Purbasari Products through Brand Trust as a Mediation Variables (Case Study of Female Students in Denpasar City)

2021-08-05T00:30:43+08:00

The cosmetic industry is growing rapidly so that competition from the cosmetic industries in Indonesia. Purbasari is a brand or cosmetic
brand that already has a big name and is familiar to women, so it's no
wonder that Purbasari has many loyal fans and only wants to use cosmetic products from Purbasari. However, with increasingly fierce competition, Purbasari is still unable to compete with other cosmetic manufacturers which has lowered consumer purchasing decisions for Purbasari products. This study aims to test and obtain empirical evidence of the effect of brand image and product quality on purchasing decisions on Purbasari Lipstick Mate products through brand trust as a mediating variable. The population in this study were all female students in the city of Denpasar who were not known, the number of samples was determined using the Roscoe method so that 100 people were used as samples, and samples were taken using random sampling techniques. The analytical tools used are path analysis, t test and sobel test.The results of this study indicate that the correlation coefficient value of the effect of brand image on brand trust is 0.427 and a significance level of 0.000 <0.05, so that H0 is rejected and H1 is accepted. The correlation coefficient value of the product's influence on brand trust is 0.112 and the research significance level is 0.006 <0.05, so that H0 is rejected and H2 is accepted. The correlation coefficient value of the effect of brand image on purchasing decisions is 0.140 and the significance level
is 0.013 <0.05, so that H0 is rejected and H3 is accepted. The correlation coefficient value of the effect of product quality on purchasing decisions is 0.070 and the significance level is 0.038 <0.05, so that H0 is rejected and H4 is accepted. The correlation coefficient value of the influence of brand trust on purchasing decisions is 0.770 and the research significance level is 0.000 <0.05, so that H0 is rejected and H5 is accepted. It is suggested that Purbasari further emphasize the advantages of its products, either through advertisements or by distributing a special Purbasari product catalog that explains the advantages of the products being marketed.

The Influence of Job Stress, Job Satisfaction and the Work Environment on Employee Performance at PT Security Mandala Kediri Tabanan

2021-08-04T23:48:44+08:00

Determining Factors of Stock Return in Companies Listed on the Indonesia Stock Exchange

2021-08-05T00:31:27+08:00

Return is one of the factors that motivates investors to divest.
Investors or holders do various ways to get the desired return, by
conducting their own analysis on the trading behavior of a stock, or by using the means already provided by analysts in the capital market. This research aims to find out the factors that affect stock returns consisting of Earnings Per Share (EPS), Price to Earning Ratio (PER), Price Book Value (PBV), Return On Assets (ROA) and Return On Equity (ROE). This research sample consists of 41 mining sub-sector companies listed on the Indonesia Stock Exchange in 2018-2019 using purposive sampling methods. Data analysis techniques use multiple linear regressions The results of the analysis show that simultaneously independent variables affect dependent variables. While partially only PBV and ROA have a positive influence on the return of shares in mining companies listed on the Indonesia Stock Exchange in 2018-2019, EPS and ROE have a negative influence on the return of shares in mining companies listed on the Indonesia Stock Exchange in 2018-2019. And per variables have no effect on the return of shares in mining companies listed on the Indonesia Stock Exchange in 2018-2019.

Effect of Asset Structure, Profitability, and Size of Company on Capital Structure of Mining Sector Companies Listed on Indonesia Stock Exchange for Period 2014-2018

2021-08-05T00:31:55+08:00

Funding decisions reflected through capital structures relate to the comparison of the amount of debt used by companies with equity for
investment financing. Capital structure becomes the main focus for the company because good bad capital structure can affect the financial condition of the company. The study used three factors: asset structure, profitability, and size of the company as variables that affect capital expenditures. This research aims to determine the effect of the asset structure, profitability, and size of the company on the capital structure of mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Sample is a mining sector company registered (listing) in IDX during the period 2014-2018 taken by purposive sampling method obtained samples as many as 17 companies. The analytical tools used in this study are multiple linear regression analyses. Based on the test results can be concluded that testing on the hypothesis of asset structure and size of the company has no effect on the capital structure. Meanwhile, the profitability hypothesis has a negative and significant effect on the capital structure. Further research can develop this research using other variables that in theory have an influence on the capital structure.

Aphids Identification and Ability Test in Transmitting Zucchini Yellow Mosaic Virus (ZYMV)

2021-08-05T00:28:50+08:00

Zucchini (Cucurbita pepo L.) is a type of highland vegetable that has high economic value for farmers, but currently, farmers suffer losses due to the Zucchini Yellow Mosaic Virus (ZYMV) with a disease percentage of up to 89.80%. This study aims to identify the type of aphids as a ZYMV vector and determine its transmission potential. This research is an experimental study carried out in the laboratory and the field. Aphids were identified using the Blackman and Eastop identification keys. Serological tests to detect ZYMV are carried out using Enzyme-Linked Immunosorbent Assay (ELISA) with specific antiserum ZYMV. The results showed that there were three types of aphids as ZYMV vectors in the field, namely Aphis gossypii, Myzus persicae, and Aphis craccivora. Potential transmission of ZYMV from three different aphids, namely A. gossypii has the highest transmission ability of up to 70%, then M. persicae shows the transmission ability of 40% and A. craccivora shows the lowest transmission ability of 20%.

The Effects of Corporate Governance, Firm Size and Leverage to Earnings Management on Manufacture Firm in Indonesia Stock Exchange Period 2017-2019

2021-08-05T00:32:16+08:00

Earnings management is a behavior or action taken by manager
to manipulate accounting data or information so that the amount of profit recorded in the financial statements is good. Earnings management is carried out to influence decisions made by stakeholders and the results of contractual agreements based on the amount of profit. This study aims to test and obtain empirical evidence of the effect of independent board structure, institutional ownership, managerial ownership, firm size and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019.The sample selection was done by using a purposive sampling method. The data analysis technique used in multiple linear regression analysis. Data population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019, totaling 152
companies. The sample in this study were 47 companies with 141
companies observed.The results of this study indicate that the variable composition of the independent board of commissioners and managerial ownership has a negative effect on earnings management, while institutional ownership, firm size and leverage have no effect on earnings management.

Integrating Contextual-Based Language Teaching of English for Tour Guiding in Promoting Speaking Skill of Tourism Group Members

2021-08-05T00:29:20+08:00

Tourism is one of important aspects in our life. Tourism could not be separated from the development of any regions. Understanding the
fundamentals of tour guiding is very crucial. The Covid 19 pandemic has had an impact on tourism in Bali. However, it did not break the enthusiasm of the tourism group members in Baha Village to join an online Contextual-based Language Teaching of English for tour guiding. This research made use a classroom action research with cyclical process. There were ten members of the tourism group taken as subject under study. The data were gathered by administering pre test and post test. The result showed that there was an improvement of the speaking skill after joining English for tour guiding of the tourism group members in Baha Village. This study implies that Contextual-based Language Teaching of English for tour guiding could improve the speaking skill of members of tourism group in Baha Village

Auditor Switching on Banking Companies Listed in Indonesia Stock Exchange

2021-08-05T00:32:39+08:00

Auditor switching is the alternation of the public accounting firm
that is performed by a company. The purpose of auditor switching is to maintain the independence of an auditor in order to produce an objective client financial report. The regulation of auditor independence in Indonesia is stipulated by Government Regulation No. 20 of 2015 about Public Accountant Practice. This research was aimed to examine and find the influence of management turnover, financial distress, the size of public accountant firms, the changes percentage of ROA (Return of Assets) and the size of client companies towards banking companies listed in Indonesia Stock Exchange period 2017 -2019 empirically. The sample selection of this research is using purposive sampling. A total of 40 finance companies are used as samples. Data analysis technique used for this study is logistic regression analysis and processed by the SPSS application program for windows. The result of this study indicates that the size of public accounting firms has a negative effect on auditor switching. Meanwhile, management turnover, financial distress, the changes percentage of ROA and size of client company do not affecting auditor switching

Tourist Loyalty Model for Tourist Attractions in Suphanburi Province

2021-08-05T00:29:52+08:00

This research aims to (1) explore the image of the tourist attractions in Suphanburi Province, service marketing mix, tourist satisfaction and tourist loyalty toward tourist attractions in Suphanburi Province. (2) analyze the components of the four latent variables. (3) analyze both direct and indirect effects of the tourist attractions in Suphanburi Province, service marketing mix, tourist satisfaction those affect tourist loyalty toward tourist attractions in Suphanburi Province (4)
find tourist loyalty model for tourist attractions in Suphanburi Province. This research is a quantitative research. The samples collected were 900. The data were analyzed by using descriptive statistics of percentage, arithmetic means, standard deviation. The inferential statistics consisted of confirmatory factor analysis, Path analysis and structural equation modeling. The research revealed that: (1) the image of the tourist attractions in Suphanburi Province, service marketing mix, tourist satisfaction and tourist loyalty toward tourist attractions in Suphanburi Province were mostly at high level.(2) the confirmatory factors analysis implied that the image of the tourist attractions in Suphanburi Province, service marketing mix, tourist satisfaction and tourist loyalty for tourist attractions in Suphanburi Province have the highest in the most impressive
elements values, service marketing mix have the highest in the most
people, tourist satisfaction have the highest in the most Service quality and tourist loyalty for tourist attractions in Suphanburi Province have the highest in the most Repeated use of the service. (3) the effect analysis found that the image of the tourist attractions in Suphanburi Province, service marketing mix has direct and indirect influence on tourist loyalty toward tourist attractions in Suphanburi Province (4) the constructed model corresponded with the empirical evidence of all variables (χ2=57.45, df=48, χ2/df=1.19, P=0.09, RMSEA=0.01).

The Effect of Self Efficacy on Employee Performance through Organizational Commitments as Intervening Variables in CV. Era Dua Ribu Bangli

2021-08-04T23:27:58+08:00

This study aims to determine the effect of self-efficacy on organizational commitment, self-efficacy on employee performance,
organizational commitment to employee performance, and self-efficacy on employee performance through organizational commitment as an intervening variable in CV. Era Dua Ribu Bangli. The population in this study were all employees of CV. Era Dua Ribu Bangli totaling 32 people with the determination of the sample using the census method. The research data collection was carried out by observing and distributing questionnaires. Data were analyzed using the Partial Least Square (PLS) analysis technique to answer the problem formulation with the help of the Smart PLS program. The results of testing the hypothesis show that the variables: 1). Self-efficacy has a positive and significant effect on organizational commitment 2). Self-efficacy has a positive and significant effect on employee performance 3). Organizational commitment has a positive and significant effect on employee performance, and 4). The variable organizational commitment can be an intervening variable between self-efficacy and employee performance

Effect of Work Experience, Job Training, User Involvement in Development, and Top Management Support on the Effectiveness of Accounting Information Systems of Klungkung Public Hospital

2021-08-05T00:30:21+08:00

An Accounting Information System (AIS) is a collection of resources, such as people and equipment that can be designed to transform
financial and other data into information. The application of a good
accounting information system, can support the achievement of the
company's work effectiveness and the goals of the company. The
effectiveness of the accounting information system depends on how well users know the system, the support services of the information system provider and the capacity of the system itself. This study aims at testing and obtaining empirical evidence of the effect of work experience, job training, user involvement in development, and top management support on the effectiveness of the accounting information system at Public Hospital of Klungkung Regency. The population was 876 employees who worked at Public Hospital of Klungkung Regency. The samples of this study were 56 respondents who were determined based on the nonprobability sampling method with purposive sampling technique. The data analysis technique used to test the hypothesis was multiple linear analysis. The results showed that work experience, job training, user involvement in development, and top management support had a positive effect on the effectiveness of the accounting information system at the Public Hospital of Klungkung Regency. Further research is expected to
develop research locations not only at Public Hospital of Klungkung
Regency so that it can develop the population and research samples

The Effect of Knowledge Sharing and Work Placement on Employee Performance in PT PLN (Persero) Unit Induk Distribusi Bali

2021-08-04T23:42:39+08:00

This study aims to analyze and determine knowledge sharing
and work placement on employee performance in PT PLN (Persero) Unit Induk Distribusi Bali. The population in this research were 159 employees PT PLN (Persero) Unit Induk Distribusi Bali with a sample of 61 employees as respondents used accidental sampling method. Data analysis technique used multiple linear regression analysis. The result of the research shown that knowledge sharing and work placement simultaneously have a significant effect on employees performance in PT PLN (Persero) Unit Induk Distribusi Bali. Partially, knowledge sharing and work placement have a positive and significant effect on employees performance in PT PLN (Persero) Unit Induk Distribusi Bali

The Effect of Good Corporate Governance Mechanism on Company’s Financial Performance

2021-08-05T00:31:10+08:00

Good Corporate Governance is a regulation that regulates the
relationship between shareholders, company management, creditors,
government, shareholders and other internship and external stakeholders to provide progress to the company. This can be done through improving the company's financial performance. This study aims to study the effect of Good Corporate Governance on the financial performance of transport companies listed on the Stock Exchange in the 2016-2018 period. The population of this study is the transportation sector companies listed on the Stock Exchange for the 2016-2018 period. The sample selection technique uses a purposive sampling method and a sample of 16 companies is obtained. Good Corporate Governance is proxied by the audit committee, the board of directors , the directors and independent board of directors an
independent variable, while the financial performance proxied by ROA is the dependent variable. Data analysis in this study used multiple linear regression analysis. The results showed that the audit committee and directorsdid not play a role in financial performance, while the board of directors and independent board of directors positively supported financial performance

Subak as Biocultural Diversity-Heritage Framework

2021-08-16T10:50:52+08:00

Bioculture can be explained as a deep relationship between biodiversity and local culture, resulting in harmonization between the two. Biological and cultural aspects that are interrelated with human behavior. Biological and cultural aspects interact with each other so that they affect various types of aspects of human life. Bioculture is an approach that can be applied in various fields, especially environment, agriculture, biology, health and education. As one of the world's cultural heritages, subak is a biocultural system that is fixed in society. Subak's consistency in a long period of times has been well tested. The existence of co-adaptation and co-evolution mechanisms causes subak to be rich in various biocultural diversity, namely all the diversity of life that includes biodiversity, culture and language in the social system of society. Subak bioculture also contains existing conservation values which are strengthened by local village awig awig or pararem. Thus, it is interesting to study a basic framework of subak with its rich bioculture that can support sustainable development. Results The basic framework of Bioculture within the scope of the subak includes a framework that is completely covered by the concepts of Ecosystem that consist of, Social, Physical, and Culture aspect which can support subak Sustainability.

Environmental impact of recycling plastic from waste banks in Surabaya, Indonesia

2021-08-05T00:37:33+08:00

The waste bank is one of the formal sectors in the effort to reduce waste in the city of Surabaya. East Surabaya has 100 active waste banks, but there are 32 inactive waste banks. Plastic waste management in East Surabaya cannot be separated from the role of the formal and informal sectors. The waste bank activities support the waste recycling process and circular
economy in the city of Surabaya. Plastic waste recycling activities can reduce waste but still have an impact on the environment. The purpose of this research is to analyze the environmental impact associated with recycling plastic waste through waste banks. The data collection method in this research is through surveys to waste banks, BSI, small scrap dealers, Large-scale
enterprises, and recycling industries. The results of direct interviews can determine the process, generation, residue, and distribution of recycled waste. The process carried out, and the resulting residue was analyzed using the IPCC and journals to determine the resulting environmental impact. The results showed that plastic recycling through waste banks causes emissions to
the environment. A total of 17.18 tonnes of plastic (0.11% of the total plastic waste in East Surabaya) resulted in GHG emissions of 74.19-74.34 tonnes of CO2e.

The ability of Pistia stratiotes in Wastewater Contaminated with Methyl Orange

2021-08-05T00:39:08+08:00

Methyl orange dyes are often used in industrial activities and produce wastewater that can pollute the environment. One of the plants that usually live in water and usually used phytoremediation is pistia plan. This study aimed to determine the acute toxicity (LC-50) of pistia plants in methyl orange wastewater. This study consisted of two stages, acclimatization and range-finding tests. The reactor used in the study has volume 5 L. The detention time in determining acute toxicity for pistia plants is 30 days. The acclimatization stage for seven days showed a profitable growth in the pistia plant. The LC-50 value in pistia plants showed a value of 58.73 mg/L. Knowing the LC-50 value in pistia plants is
used as a standard reference for wastewater treatment containing methyl
orange into the waters. The lethal concentration (LC-50), which can kill
50% of the pistia plant, is 58.73 mg/L.