Refine Search

New Search

Results: 106

(searched for: publisher_group_id:14518)
Save to Scifeed
Page of 3
Articles per Page
by
Show export options
  Select all
Nova Dwi Hernanik, Sudarmiatin Sudarmiatin, Agus Hermawan
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 205-211; https://doi.org/10.38142/ijesss.v3i1.242

Abstract:
Economic activity must grow and develop faster than the growth in the number of people looking for work. One closely related element to economic growth is MSMEs, namely micro, small and medium enterprises.Indonesia's wealth assets that can be used as objects of batik tourism are also used as Indonesian cultural identity to the world. It is the reason that attracts researchers to make Batik Blimbing Malang SMEs the research object. Currently, the main task of Batik Blimbing Malang that must be carried out as a batik industry that is sufficiently developed to maintain the viability of its business in the situation of the COVID-19 pandemic era, is one of them by designing appropriate promotional strategies to face market competition. Therefore, this study aims to explore the sales promotion strategy of SMEs by conducting a qualitative research approach. This study was conducted on Batik Blimbing Malang. The results showed that the strategy of Batik Blimbing Malang in maintaining its business continuity, among others, was to do several points, including: Advertising, Personal selling, Sales promotion, Public relations, Word of mouth, Customer relationship.
Tjokorda Istri Agung Lita Apriliana Dewi, Putu Gede Wisnu Permana Kawisana, I Gusti Agung Prama Yoga
Journal of Tourism Economics and Policy, Volume 2, pp 11-20; https://doi.org/10.38142/jtep.v2i1.201

Abstract:
This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance. The location of this research is at the East Denpasar Primary Tax Service Office. The population uses individual taxpayers at the East Denpasar Pratama Tax Service Office and a sample of 100 respondents. The data analysis technique uses Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F Test and t Test. From the research results, the results obtained are: (1) the effect of the application of e-Filing has a positive and insignificant effect, where the t count is 1.268 and the significance value is 0.208. (2) tax socialization has a positive and insignificant effect, where the obtained t value of 0.131 and a significance value of 0.896. (3) taxpayer awareness has a significant positive effect on individual taxpayer compliance, where the t-count value is 3.138 and a significance value of 0.002. (4) tax sanctions have a significant positive effect on individual taxpayer compliance, where the t value is 5.586 and a significance value of 0.000. The magnitude of the influence of independent variables on individual taxpayer compliance is 58.4%.
Sang Ayu Kompyang Dian Pratiwi, I Ketut Darma, Anak Agung Sri Purnami
Journal of Tourism Economics and Policy, Volume 2, pp 21-31; https://doi.org/10.38142/jtep.v2i1.205

Abstract:
This research aim to determine the characteristics of the informal sector in the city Denpasar. The sample of this study was 50 respondents who were taken based on non probability sampling and data collection instruments use are questionnaire. The result of this study indicates that the characteristics of informal sector workers when viewed from the social side which is dominated by workers with education last high school (56%), meried status (72%), type of main job (56%), morning working hours (07.00-finished) (64%), daily sales intensity (80%), with fixed place of sale (56%), the average length of sale is less than 5 years (50%), with their own workers (68%). Characteristics when viewed from the demographic side which is dominated by women (58%), with an age range of 27 to more than 40 years (28%), from Karangasem regency (34%), where they live contracting/leasing (58% ), the type of merchandise sold is in the from of goods mixed (34%), with holiday intensity never having a day off (70%). Characteristics of the informal sector when viewed from the economic side, namely strating with initial capital an average or more than Rp. 400,000 (40%), and average monthly income an average of more than Rp. 1,100,000. from Karangasem regency (34%), where they live contracting/leasing (58%), the type of merchandise sold is in the from of goods mixed (34%), with holiday intensity never having a day off (70%).
Pius Odunga
Journal of Tourism Economics and Policy, Volume 2, pp 41-50; https://doi.org/10.38142/jtep.v2i1.227

Abstract:
Measurement of tourism economic impacts is important in monitoring progress towards meeting planned socio-economic goals. However, there has been insufficient attention to rigorous analysis of the ramifications of tourism beyond accounting for initial impacts. This study evaluates economic impacts of tourism in Rwanda by examining its effects on employment, labor incomes, and output and value addition. Rwanda’s 2014 Input-Output tables was used to compute direct, indirect, induced and total (SAM Type) multipliers which were interacted with internal tourism demand data from Rwanda’s 2014 tourism satellite account to estimate impacts. Labor income, output and value added multipliers indicate that tourism has strong linkages with service sectors, while the employment multiplier indicates robust linkages with agriculture. Results indicate that internal tourism demand created 29% of all jobs, generated 9.7% of labor incomes, 11.1% of total value addition and 12% of national output in 2014. Therefore, increasing internal tourism demand in Rwanda will lead to higher labor income, increased output and value addition and higher employment in agriculture and other associated sectors. This study’s main contribution is taking into account the predominantly informal sector of Rwanda’s economy especially with respect to the domestic tourism market. Future studies could estimate the magnitude of leakages from the economy through consumption and production processes.
Ni Made Wike Widiyanti, I Made Sara, Ita Sylvia Azita Aziz, I Gusti Ayu Athina Wulandari
Journal of Tourism Economics and Policy, Volume 2, pp 01-10; https://doi.org/10.38142/jtep.v2i1.200

Abstract:
Consumptive behavior of the Undergraduate Faculty of economics and business at the University of Warmadewa is certainly influenced by internal and external students condition. Consumptive behavior level can be influenced by many factors. This study aims to determine the effect of Financial Literacy, Electronic Money, Self Control, and Lifestyle on Student Consumptive Behavior of Faculty Economics and Business University of Warmadewa. The object of this research is the Undergraduate Faculty of Economics and Business University of Warmadewa., with a 5394 population. The sample in this study amounted to 98 people determined by the Solvin formula. The analytical method used is descriptive analysis and multiple linear regression. The results of this study showed that, Financial Literacy, Electronic Money, Lifestyle, and Self Control, simultaneously have a significant effect at = 0.05 on Student Consumptive Behavior. Partially, at = 0.05 the variables of Financial Literacy and Electonic Money have a negative and not significant effect on Consumptive Behavior, while the variables of Self Control and Lifestyle have a positive and significant effect on Consumptive Behavior. Partially, financial literacy has a positive and insignificant effect on consumptive behavior in students of the Faculty of Economics and Business, Warmadewa University. Partially, electronic money has a positive and insignificant effect on consumptive behavior in students of the Faculty of Economics and Business, Warmadewa University. Partially, self-control has a positive and significant effect on consumptive behavior in students of the Faculty of Economics and Business, Warmadewa University.
Ni Komang Octavia Giri, Putu Ngurah Suyatna Yasa, A.A Ketut Jayawarsa
Journal of Tourism Economics and Policy, Volume 2, pp 32-40; https://doi.org/10.38142/jtep.v2i1.207

Abstract:
Human development is one indicator of achieving economic development. Granting human development increases every year, inequality in human development is motionless discernable between districts/cities in the province of Bali. Furthermore, this study aims to determine the effect of life expectancy, literacy rate, average school length and real expenditure per capita on economic growth. The data used was secondary data downloaded from the Central Agency in Statistics of Bali Province and was a 2012 - 2019 time series. The descriptive qualitative method applied to analyze the data in this study. The results of data processing were composed of life expectancy has a positive effect on economic growth, literacy rates have a negative effect on economic growth, the average school length has a positive and insignificant effect on economic growth, and real expenditure per capita has a significant negative effect on economic growth of Districts / City in Bali. Formerly, The Government is expected to increase further performance that is capable of improving the quality of education in the Districts / City in Bali. Education level must be considered thoughtfully to promote better economic growth and per capita expenditure needs to be stabilized every year.
Rahayu Rahayu, Puji Handayati
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 196-204; https://doi.org/10.38142/ijesss.v3i1.135

Abstract:
This study aims to examine the variables of political marketing to get the most votes. This variable is a technique and control of a system so that the campaign team is successful in general elections to win or get the most votes in the political arena. For this reason, the success team must understand strategies in political marketing, which include intimacy, personal connections, trust, intention to vote, personal connections, and word of mouth. The research approach method uses quantitative because this research focuses on hypothesis testing so that the research process can be carried out in a structured manner and uses a large sample. Research result Familiarity has a significant effect on personal connection in political marketing in the 2020 Tuban Regency election. Familiarity has no significant effect on Trust in political marketing in the 2020 Tuban Regency election. Familiarity has a significant effect on the intention to vote in political marketing in the 2020 Tuban Regency election. The personal connection has a significant effect on Trust in political marketing in the 2020 Tuban Regency election. Trust has a significant effect on word of mouth in political marketing in the Tuban Regency election in 2020. Trust significantly affects the intention to vote in political marketing in the 2020 Tuban Regency post-conflict local election. Intention to vote has a significant effect on word of mouth in political marketing in the 2020 Tuban Regency post-conflict local election.
Tuti Rastuti
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 179-188; https://doi.org/10.38142/ijesss.v3i1.206

Abstract:
This study examines the application of the principle of decency in the insurance system. The research is descriptive-analytical, which describes the legal insurance system as an object regarding realizing consumer protection for the welfare of the people. The normative juridical approach using the theory of the welfare state, justice, and development law is used as a reference to examine the legal insurance system. The study results show that the application of the principle of propriety has only reached the level of legal substance, which is still chaos, while the other two elements, namely the legal structure and legal culture, are still far from the nature of the legal objectives. Therefore, the concept of the principle of propriety of Indonesian personality is proposed to actualize the legal values that live in society. Furthermore, insurance activities based on the principles of economic democracy are believed to foster public trust as social capital for the development of the insurance system.
Made Gede Wirakusuma, Putu Gede Wisnu Permana Kawisana
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 1-7; https://doi.org/10.38142/ijesss.v3i1.124

Abstract:
This research is based on the phenomenon of accountability of village funds that are still needed to strengthen the Indonesian government's policies of the rural and urban sector in developing the nation and state. The research respondents were village government officials in Tabanan Regency, as a district with the largest number of villages, with village funds also, in Bali Province in 2019. The survey used a questionnaire, distributed to village government officials that were clustered (cluster random sampling) based on 10 sub-districts with 133 villages in Tabanan Regency. There are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. The results of testing with Moderated Regression Analysis show that pro-social behavior strengthens the influence of human resource competencies, as well as the leadership of village government officials, in relation to increasing accountability of village fund management. Meanwhile, pro-social behavior has not proven its influence in the relationship between community participation and village fund management accountability.
Novita Rifaul Kirom, Sudarmatin Sudarmiatin, Agus Hermawan
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 169-178; https://doi.org/10.38142/ijesss.v3i1.125

Abstract:
The Covid-19 pandemic has had a significant impact on the growth and development of the world economy. Therefore, there needs to be changes or innovations that must make to improve economic conditions, one of which is through the development of online marketing (E-commerce), which has begun to be implemented by MSMEs in Indonesia. This study aims to determine the e-commerce strategy to increase the development of MSME innovation in the new normal era. This research shows that e-commerce readiness is very important in times of uncertainty, such as the COVID-19 pandemic. The level of readiness will determine the viability and sustainability of a company or business in a volatile business environment. E-commerce can evaluate readiness based on Technology Readiness, Organizational Readiness, and Environmental Readiness. However, not all perspectives are considered in making decisions about implementing or improving e-commerce during the pandemic.
Johnny Félix Farfán- Pimentel, Raul Delgado- Arenas, Shigueki Martín Shimizu Santillán, Patricia Edith Guillén Aparicio, Diana Eulogia Farfán Pimentel
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 137-143; https://doi.org/10.38142/ijesss.v3i1.198

Abstract:
The present research aims to perform a descriptive analysis of remote sensing and its applications in the various fields of human knowledge; although scientific and technological progress has indeed shown to reach an important development in the dynamics of natural and anthropic processes, which allows understanding their effects fully; thus, on that basis, multiple studies are conducted in the fields of spatial sciences, agriculture, geology, edaphology, oceanography, risk and disaster prevention, mining exploration, among others. Thus, this area of knowledge offers great potential for strategic planning, decision-making, and the development of environmental projects considering biodiversity and environmental sustainability. Consequently, remote sensing offers many possibilities for scientists and researchers to broaden their field of action and become familiar with the photo-interpretation of satellite images, which is very necessary for scientific work today. In the methodological part, documentary information, research works, scientific articles and environmental development projects supported the research developed. he research is of non-experimental design, descriptive design; in which a literature review was carried out in terms of remote sensing and its applications in environmental studies. The research results allowed us to obtain information on Remote Sensing in: Agriculture and soil conservation. Remote sensing has enormous potential for its application through concurrent disciplines that serve as a basis for decision making, as in the case of the agricultural sector.
I Made Sara
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 1-8; https://doi.org/10.38142/ahjpm.v1i1.171

Abstract:
Pencapaian ekonomi mengubah banyak cara dalam menyikapi hidup dan memecahkan masalah sosial dan bisnis serta kesuksesan. Kemiskinan dan kesejahteraan merupakan masalah ekonomi yang dihadapi oleh semua daerah. Kemiskinan atau ketidaksetaraan yang dialami suatu daerah atau wilayah karena geografis (seperti iklim, lokasi, sumber daya alam), budaya (seperti nilai moral, norma perilaku sosial), pengetahuan dan kemampuan (seperti kualitas informasi, modal manusia). Dalam pengabdian masyarakat Fakultas Ekonomi Univesriatas Warmadewa ini mengedepankan tujuan mensosialisasikan BUMDEs serta pengelolaan potensi desa. Salah satu desa yang berpotensi untuk pengabdian masyarakat adalah Desa Galungan di Kabupaten Buleleng, Bali. Alasan pemilihan lokasi ini karena BUMDes Desa Galungan merupakan pengelola hutan desa sebagai objek ekowisata. Penelitian ini mengadopsi pendekatan tematik untuk menuju tujuan utama. Pengabdian masyarakat Fakultas Ekonomi Universitas Warmadewa mengedepankan tujuan mensosialisasikan BUMDEs serta pengelolaan potensi desa. Salah satu desa yang berpotensi untuk pengabdian masyarakat adalah Desa Galungan di Kabupaten Buleleng, Bali. Hasil pengabdian masyarakat adalah desa harus mampu mensinergikan BUMDEs dengan lembaga keuangan lainnya yang ada di desa seperti koperasi ataupun Lembaga Perkreditan Desa. Jika sinergitas ini terjadi, maka desa akan menjadi kuat dan pengelolaan potensi desa menjadi lebih optimal. Potensi hutan desa yang menjadi daya tarik wisata disini harus dikelola dengan baik melalui BUMDEs dengan mengedepankan strategi ekowisata. Ekowisata berdampak pada berbagai aspek, beberapa di antaranya adalah aspek konservasi, pemberdayaan, dan pendidikan lingkungan. Wisata dengan fokus konservasi alam juga mampu memberikan insentif ekonomi bagi upaya pelestarian dan keanekaragaman flora fauna yang ada. Tentunya juga akan berdampak pada budaya serta warisan alam di sekitar tempat wisata tersebut.
Suwito Suwito, Abdul Rahman Jannang
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 08-16; https://doi.org/10.38142/ijesss.v3i1.128

Abstract:
This study aims to reveal the application of the principles of Transparency and Accountability in the administration of Village Government which is categorized as Disadvantaged in West Halmahera Regency. Transparency is related to information disclosure which is built on the freedom to obtain information related to the general interest of the village, which can be directly obtained by villagers who need it. While accountability realizes the obligation of the Village to account for and explain the process and achievement of financial and non-financial goals to Village residents. By practicing the concepts of transparency and accountability in village financial management, it is expected to create various positive influences for improving the quality of life and welfare of the Village Community. Researchers used a qualitative approach with descriptive analysis methods to achieve these goals. The results showed that the conditions for implementing transparency and accountability in Ulo Village, Jailolo District, Tewe Village, South Jailolo District and Togoreba Tua in North Ibu District were generally quite good. In addition, this study also found that in general there is evidence that the condition of underdeveloped villages in the three villages often results in a slowdown in the achievement of village performance; This is more because there are complex socio-cultural disputes between villagers and the village government.
Zahara Tussoleha Rony, Yulisyahyanti Yulisyahyanti
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 161-168; https://doi.org/10.38142/ijesss.v3i1.203

Abstract:
In the current era of globalization, the development of technology is so rapid, and the competition is so tight, it requires every individual to be able to improve his abilities and skills in order to improve his quality in the face of competition. The research was conducted to find out whether there is an effect of Work-Life Balance and Burnout on job satisfaction of facilities and infrastructure maintenance officers in the XYZ area. Data were obtained from 77 respondents from the entire population using primary data obtained through questionnaires. Data analysis is using descriptive statistics, instrument test, classical assumption test, multiple linear regression and hypothesis testing using the IBM SPSS Statistics 24 Program. facilities and infrastructure in the XYZ area. This shows that the work-life balance felt by the employees who maintain the facilities and infrastructure of the XYZ area will be able to improve job satisfaction well and can increase work productivity; Partially, the burnout variable has a negative but not significant effect on the job satisfaction. This shows that the decreasing burnout experienced by employees who maintain facilities and infrastructure in the XYZ area will be able to increase job satisfaction well, and can increase work productivity.
Mohammad Athian Manan, Mahatma Kupefaksi, Sri Hasnawati
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 33-41; https://doi.org/10.38142/ijesss.v3i1.153

Abstract:
Market timing theory (MTT) refers to the practice where the companies issue shares when the share prices are high prices and repurchase the shares when the share prices are low. This study aims to determine the effect of market timing on the company's capital structure and to determine whether there is a persistent (long-term) effect of market timing on the capital structure during the IPO period up to 3 years after the IPO. This study used a purposive sampling method and obtained 102 companies that conducted Initial Public Offerings on the IDX for the 2010-2017 period. The data analysis technique used is multiple linear regression analysis, while research testing is done using eviews. This study also uses four control variables, namely profitability, firm size, asset tangibility, and growth. The results of this study indicate that market timing has a significant negative effect on capital structure. However, this study also shows that market timing does not affect capital structure in the long term.
Diah Iskandar, Febrian Kwarto, Sely Megawati Wahyudi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 28-31; https://doi.org/10.38142/ahjpm.v1i1.188

Abstract:
Metode pembayaran elektronik, utamanya pembayaran menggunakan smartphone secara signifikan meningkatkan efisiensi pembayaran dibandingkan dengan metode pembayaran konvensial. Fintech payment dilakukan secara online sehingga tidak menyita banyak waktu dan dapat mengurangi biaya transaksi. Layanan fintech payment memungkinkan konsumen, penjual, dan pihak lain yang terkait untuk mendapatkan informasi dan melakukan kegiatan pembayaran secara cepat, mudah, tanpa Batasan. Penyelenggaraan kegiatan teknologi finansial yakni meliputi sistem pembayaran, pendukung pasar, manajemen investasi dan manajemen resiko, pinjaman, pembiayaan dan penyedia modal, dan jasa finansial lainnya. Tim PKM FEB Universitas Mercu Buana (FEB UMB) Jakarta melaksanakan program berseri Pengabdian Kepada Masyarakat (PKM) yang diselenggarakan bekerjasama dengan Kelurahan Meruya Utara Jakarta Barat, tanggal 09 Februari 2022. Kegiatan PPM diselenggarakan secara hybrid di tengah Pandemi Covid-19 mengusung tema Keberlangsungan Bisnis Melalui Good Governance Sektor UMKM terselenggara dengan baik. Acara berlangsung dari pukul 09.00 WIB hingga pukul 12.00 WIB, dibuka oleh Lurah Meruya Utara Bapak Zainuddin S.Pd yang memberikan motivasi kepada pelaku UMKM untuk tetap melakukan aktivitas bisnis dengan mengikuti arahan dari pemerintah mengenai protokol kesehatan. Sambutan dari Universitas Mercu Buana, diwakilkan oleh Sekprodi S1 Ak, Dr Muhyarsah, Msi., Ak dan Ketua Kelompok Riset dan Pengandian Masyarakat Dr. Nurul Hidayah SE., MSi yang telah menjalin hubungan kerjasama yang baik dengan Kelurahan Meruya Utara dan terus akan membumikan bidang akademisi dengan masyarakat dalam mengurangi missmatch antara dunia pendidikan dengan dunia industri. Para peserta yang berjumlah hampir 100 orang dan nota bene adalah para pelaku usaha Mikro di Kelurahan Meruya Utara Jakarta Barat, sangat antusias dan mendapatkan manfaat dari acara ini.
Sardi Sardi, Baso R
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 19-27; https://doi.org/10.38142/ahjpm.v1i1.178

Abstract:
Sumber arus listrik memiliki banyak manfaat bagi kehidupan masyarakat termasuk di wilayah pesisir sebagai salah satu penunjang dalam setiap aktifitas. Energi listrik bagi masyarakat telah menjadi kebutuhan primer yang tidak bisa lepas dari kehidupan sehari-hari. Keberadaan Listrik di Pulau Barang Caddi telah dirasakan sejak dua puluh tahun terakhir dengan adanya pembangkit listrik berupa genset, bantuan dari Pemerintah yang jam operasinya masih sangat terbatas. Pulau Barrang Caddi salah satu pulau yang terletak di Kelurahan Barrang Caddi di wilayah Kecamatan Kepulauan Sangkarrang Kota Makassar dengan jumlah penduduk 4.547 jiwa yang tersebar di beberapa gugusan pulau. Tujuan pengabdian masyarakat untuk membantu masyarakat Pulau Barrang Caddi mendapatkan hak dasarnya. Oleh sebab itu, Pemuda Kepulauan Sangkarrang terpanggil mengadvokasi terhadap pemenuhan hak sebagai bentuk kepedulian dalam mencari solusi agar masyarakat dapat segera merasakan penerangan listrik yang bersumber dari Perusahaan Listrik Negara. Langkah-langkah yang dilakukan yaitu rapat konsolidasi, branding isu dan aksi damai kegiatan dimulai pada pertengahan bulan November 2021 melalui rembuk warga, konsolidasi dengan Koalisi Pemuda Kecamatan Kepulauan Sangkarrang dengan maksud mengidentifikasi sumber permasalahan, hasil identifikasi dijadikan bahan advokasi ke beberapa pihak yang memiliki kewenangan dalam menyelesaikan permasalahan tersebutt. Kegiatan pendampingan yang dilakukan menghasilkan beberapa point penting diantaranya: (1). Terbangunnya komunikasi dengan stakeholder dalam hal ini Masyarakat, Legistlatif, Eksekutif dan perwakilan dari pihak PLN. (2). Terdapat Bantuan 10unit genset berkapasitas 3000 Watt per unit dari salah satu Anggota DPRDProvinsi Sulawesi Selatan. (3) Kunjungan perwakilan PLN sebagai bentuk kepedulian terhadap masalah yang dihadapi warga. (4) PLN berkomitmen untuk merealisasikan penerangan di Pulau tersebut pada tahun anggaran berikutnya.
Iwan Firdaus, Eri Marlapa
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 46-50; https://doi.org/10.38142/ahjpm.v1i1.193

Abstract:
Fintech bukan merupakan layanan yang diberikan oleh perbankan melainkan model bisnis baru yang saat ini sangat membantu kebutuhan masyarakat. Meskipun fintech bukan merupakan lembaga keuangan seperti perbankan namun fintech tetap diatur oleh Bank Indonesia agar konsumen atau masyarakat dapat terlindungi. Oleh karena itu, perusahaan penyelenggara fintech wajib mendaftarkan perusahaannya pada Bank Indonesia ataupun Otoritas Jasa Keuangan terkait PBI Nomor 19/12/PBI/2017 tentang penggunaan teknologi sistem keuangan yang menghasilkan produk, layanan, teknologi, dan/atau model bisnis baru serta dapat berdampak pada stabilitas moneter, stabilitas sistem keuangan, efesiensi, kelancaran, kemananan dan keandalan sistem pembayaran. Literasi manejemen kuangan secara sederhana dengan pendekatan kepada teknologi finansial sangat relevan dengan kondisi saat ini. Salah satu penerapan manajemen keuangan dengan finansial teknologi adalah sebagai media investasi saham, dimana pada saat ini dengan menggunakan smartphone yang secara signifikan meningkatkan efisiensi aktivitas investasi saham dibandingkan dengan metode investasi secara konvensial. Sasaran peserta dalam pengabdian kepada masyarakat ini adalah pelaku UMKM di wilayah Kelurahan Meruya Utara. Alasan dipilihnya UMKM adalah saat ini kondisi sedang dilanda pandemic Covid19, maka berdampak terhadap ekonomi masyarakat secara umum serta proses jual dan beli dari UMKM secara khusus. Metode yang digunakan dalam pengabdian masyarakat adalah metode penyuluhan, tanya jawab, dan praktek. Hasil dari pelatihan mendapatkan sambutan yang baik dari peserta. Hal ini dilihat dari hasil angket yang disebar ada 87% peserta sangat setuju bahwa topik yang dibicarakan sesuai dengan harapan peserta, 82% peserta sangat setuju bahwa materi yang disampaikan pembicara dengan jelas, dan 84% peserta sangat setuju bahwa pembicara menguasai topik yang disampaikan.
Putu Gede Wisnu Permana Kawisana, Gde Deny Larasdiputra
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 09-18; https://doi.org/10.38142/ahjpm.v1i1.172

Abstract:
Tujuan pengabdian masyarakat merupakan (1) menumbuhkan semangat bagi para aparat desa untuk memhami akuntansi dalam hal penganggaran dan pelaporan keuangan desa. (2) Memberdayakan potensi SDM yang dimiliki desa untuk belajar akuntansi dasar sebagai syarat memahami standar akuntansi desa yang akan dikeluarkan pemerintah bersama IAI sebagai acuan pelaporan dana desa. Manfaat pengabdian masyarakat yaitu (1) Memberikan alternatif pembelajaran akuntansi sebagai dasar pemahaman standar akuntansi dana desa. (2) Membekali aparat desa dan masyarakat terkait untuk melek akuntansi sebagai syarat untuk menerapkan standar pelaporan dana desa yang akan dikeluarkan oleh pemerintah. Disahkannya UU Nomor 6 Tahun 2014 tentang Desa, diharapkan segala kepentingan dan kebutuhan masyarakat desa dapat diakomodir dengan lebih baik. Tujuan pengabdian masyarakat untuk memperoleh pemahaman terhadap praktek akuntabilitas dalam pengelolaan keuangan desa dan Lembaga Perkreditan Desa di Desa Pejejng, Kabupaten Gianyar. Dalam hal pengelolaan keuangan Desa, dianjurkan semua desa wajib menjalankan roda pemerintahannya berbasis good village governance. Sehingga, kecurangan pengelolaan keuangan desa dapat ditekan melalui berbagai metode yang dapat diterapkan di Bali, yaitu dengan mengaplikasikan budaya lokal untuk memberikan sanksi kepada para pelaku fraud dan sekaligus dapat meningkatkan akuntabilitas. Budaya yang dimaksud adalah budaya Tri Hita Karana. Pengelolaan keuangan desa tidak terlepas dari lembaga-lembaga desa yang ada termasuk lembaga adat. Lembaga adat yang dimaksud adalah LPD (Lembaga Perkreditan Desa) yang lebih dipercaya sebagai lembaga keuangan mikro yang berbasis adat dan memiliki kekuatan sistem pengendalian internal yang baik yang ditunjukkan dengan penerapan prinsip-prinsip good corporate governance, serta tunduk kepada aturan atau awig-awig yang menjadi landasan hukum LPD untuk meraih kembali kepercayaan masyarakat.
Nurul Hidayah, Fransiska Listyaningsih Utami, Noor Hazlina Ahmad
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 36-41; https://doi.org/10.38142/ahjpm.v1i1.190

Abstract:
Di era globalisasi ini, pertumbuhan teknologi informasi berkembang pesat. Kemajuan teknologi informasi mengharuskan negara-negara berkembang untuk segera mengikuti perkembangan teknologi informasi untuk menyesuaikan keadaan. Pertumbuhan ini mengubah tatanan sosial yang semula menggunakan cara lama (tradisional), menjadi baru yang lebih berbasis teknologi. Teknologi informasi telah mengubah proses akuntansi dari akuntansi tradisional menjadi akuntansi teknologi informasi. Kemajuan teknologi dan informasi menyebabkan perusahaan juga mengubah cara mereka mengumpulkan data, mengolah, dan melaporkan informasi keuangan. Perkembangan tersebut akan berdampak pada perubahan proses akuntansi yang akan mempengaruhi sistem pengolahan dan pengendalian dengan metode baru. Pada akhirnya sistem akuntansi ini akan beralih ke software yang lebih canggih yang akan digunakan dalam menjalankan proses akuntansi melalui aplikasi yang telah memanfaatkan komputer dalam prosesnya (Oracle, Zahir, MYOB, Accurate). Pandemi COVID-19 telah memaksa pemerintah di seluruh dunia untuk mengambil tindakan drastis untuk menghentikan penyebaran virus dengan memberlakukan berbagai tingkat penguncian. Kini norma baru telah ditetapkan dengan langkah-langkah perlindungan dan jarak sosial dalam melakukan kegiatan ekonomi Usaha kecil termasuk bisnis wanita sekarang ini tumbuh terutama organisasi WITA. Bisnis mereka berkembang pesat dalam situasi Covid 19, tetapisetiap pebisnis wanita mengalami kesulitan dalam mengelola keuangan karena tidak tahu bagaimana mengelola dan mengatur uang dan mengendalikan keinginan atau hilang. Masalah keuangan terkait dengan pencatatan transaksi sehari-hari. Di era digitalisasi, banyak sekali aplikasi dari smartphone yang dapat membantu menyelesaikan masalah pengelolaan keuangan bisnis. Program komunitas ini bertujuan untuk mengedukasi para pelaku UKM bagaimana mengelola bisnis keuangannya berbasis smartphone yang mudah dipelajari dan dikuasai.
Abustan Abustan
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 144-148; https://doi.org/10.38142/ijesss.v3i1.199

Abstract:
Various programs at the village level will not succeed without understanding from various elements of policy makers and program implementation in the village. This includes government systems, legal and economic instruments, and social/cultural institutions. For this reason, the community service that the author does is to find out various dimensions related to the village and existing legal instruments. The fact is that rural areas are the majority areas with diverse lives. As a supporter of life, the majority of villages produce food, both for household needs and on a larger scale. Although it is the backbone of food producers, it can be said that there has not been much luck and prosperity, due to various factors, including the implementation of policies that have not been in favor of them (farmers). How is the implementation of development in the village after the enactment of Law Number 6 of 2014 concerning Villages as a legal instrument. Are there still gaps and obstacles for farmers? What efforts are made by the state in protecting the citizens (farmers) who live in the village? Community service is carried out to obtain data related to "village autonomy" in the implementation of equitable development. As well as to obtain factual data, the extent to which the village government (stakeholders) are capable of accelerating development acceleration by utilizing the central government development assistance fund (APBN). And, observing the stretching of village development as the front line/lowest level of government in the constitutional system in Indonesia.
Minda Muliana Sebayang, Nur Asyiah Dalimunthe, Siti Aisyah
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat, Volume 1, pp 32-35; https://doi.org/10.38142/ahjpm.v1i1.189

Abstract:
Gracilaria sp. merupakan salah satu jenis rumput laut penghasil agar-agar dimana senyawa ester asam sulfat dari senyawa galaktan, tidak larut dalam air dingin, tetapi larut dalam air panas dengan membentuk gel. Produksi agar-agar di Indonesia menggunakan metode yang melibatkan ekstraksi rumput laut dengan pelarut asam pada suhu tinggi. Paluh Kemiri merupakan salah satu kelurahan yang ada di kecamatan Lubuk Pakam, Kabupaten Deli Serdang, Provinsi Sumatra Utara, yang berpotensi memiliki tanaman pekarangan rumah berupa tanaman Lidah Buaya. Kegiatan Pengabdian Masyarakat di Kel Puluh Kemiri bertujuan mensosialisasi dan mengajak ibu – ibu PKK memanfaatkan lidah buaya untuk kesehatan khusunya bagi anak-anak, dan bertujuan agar dapat meningkatkan ekonomi keluarga. PKM telah dilaksanakan selama 3 hari pada tanggal 11 - 13 Januari 2022 dengan peserta ibu-ibu PKK Kel Puluh Kemiri Kec. Lubuk Pakam. Agar – agar merupakan salah satu makanan yang banyak mengandung kalsium selain susu dan olahannya yang begitu digemari anak-anak sebagai makanan cemilan dikarenakan teksturnya begitu lembut dan mudah untuk dicerna sehingga para ibu dapat menambahkan nutrisi yang terdapat pada tumbuhan lidah buaya berupa vitamin (A, B1, B2, B3, B12, C, E), mineral (Calsium, Magnesium, Potasium, Sodium, Iron, Seng, Chromium), dan enzim (Amylase, Catalase, Cellulose, Carboxypepilase, Carboxyhelulose, Bradykinase). Lidah buaya dapat diolah menjadi agar-agar supaya anak-anak bisa langsung mendapatkan manfaat kandungannya, dan dapat dijadikan sebagai alternatif cemilan sehat sebagai pengganti jajanan, dengan biaya pengolahan yang begitu murah sehingga bisa juga sebagai alernatif untuk meningkatkan perekonomian keluarga. Dengan biaya produksi yang murah dalam pengolahannya maka dapat dijadikan usaha jualan jajanan agar-agar lidah buaya.
Budi Utami, Puji Handayati
International Journal of Environmental, Sustainability, and Social Science, Volume 3, pp 17-32; https://doi.org/10.38142/ijesss.v3i1.136

Abstract:
The concept of e-commerce makes consumers change the way they shop through the internet, which is known as online shopping. This online shopping behavior requires consumers to have trust or trust in the seller. The purpose of this study was to determine the effect of trust on perceived risk, attitudes towards online shopping, and online shopping intentions on MS Glow products in Mojokerto. There are 100 respondents with the criteria that they have never made an online purchase. Testing using SEM-PLS. There are six hypotheses of the relationship in this study. Of the six relationships that were hypothesized and tested in this study, four of them showed a significant relationship that was accepted, and the other two showed an insignificant relationship that was rejected. The online shopping intention variable is strongly influenced by attitudes towards online shopping. Attitudes towards online shopping are directly influenced by consumer trust. Attitudes towards online shopping are influenced indirectly by trust. Intention to shop online is not directly affected by perceived risk. Attitudes towards online shopping are directly influenced by consumer trust. Attitudes towards online shopping are influenced indirectly by trust. Intention to shop online is not directly affected by perceived risk. Attitudes towards online shopping are directly influenced by consumer trust. Attitudes towards online shopping are influenced indirectly by trust. Intention to shop online is not directly affected by perceived risk.
Monika Lukut, Sasanti Yuniar Yuniar, Izzatul Fithriyah Fithriyah
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 148-158; https://doi.org/10.38142/ijesss.v2i2.187

Abstract:
The goal of this study was to analyze the relationship between coping strategies and social support with caregiver burden in parents/caregivers Down syndrome in Surabaya. Method: The method used is the design of observational analytical research, cross sectional, against parents or caregivers of Down syndrome in Surabaya. Ways of Coping Questionnaire (WCQ) instrument to measure coping strategies, The Multidimensional Scale of Perceived Social Support (MSPSS) for measuring social support, and Caregiver Burden Assessment (CBA) to measure caregiver burden. Statistical analysis uses correlation tests. Results: The study sample was 37 parents / caregivers of children with Down syndrome in Surabaya. The results obtained by parents / caregivers Down syndrome dominantly using coping focused on emotions (89.4%). High levels of social support were felt by parents/caregivers (51.4%) and the total burden of parents/caregivers was low and very low (64.8%). The results of the analysis between coping strategy with caregiver burden, and social support analysis with caregiver burden, did not get a meaningful relationship (p>0.05). Research found a meaningful relationship between parents/caregivers who have severe problems and the level of independence ana k Down syndrome with caregiver burden (p<0.05). Discussion: From the above results it can be concluded that there is no meaningful relationship between coping strategy and social support with caregiver burden in parents / caregivers of Down syndrome. Caregiver burden is more related to the condition of parents who have severe problems in the last 6 months and the level of independence of children Down syndrome.
Tata Pelita, Sihabudin Sihabudin, Djumikasih Djumikasih
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 143-147; https://doi.org/10.38142/ijesss.v2i2.184

Abstract:
The development of the digital economy has provided various services that make it easier for the community, one of which is the presence of information technology-based lending and borrowing services or online loans through Fintech. However, the issue of online lending or financial technology peer to peer lending (P2P fintech) is increasingly in the public spotlight. The most recent case of a Kindergarten teacher in Malang entangled in a loan of Rp. 40 million in 24 online loan service providers due to continuous default. This paper will examine the problems with online loans from the point of view of interest rates in this case related to the credit agreement and how or suggestions to overcome these problems. The research method used in this research is normative juridical research using a statutory approach and a case approach. The results of this study indicate that the problem of imposing interest rates on online loans occurs because Article 17 Paragraph (1) of POJK Number 77 of 2016 creates uncertainty in the practice of determining interest rates and arrangements regarding limits on the imposition of interest rates are only regulated through the association's code of ethics.
Esra D.N.A Benu, Akhmad Syafruddin, Alfridus Sd. Dari
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 328-336; https://doi.org/10.38142/ijesss.v2i3.183

Abstract:
This study aims to have a deep, thorough, and detailed understanding of budget policies and provide a broad explanation of how to handle the budget during the COVID-19 pandemic in Kupang City. The data was collected through direct interviews with the local government which included the Head of the Regional Finance Agency, the Head of the Health Service, the Head of the Social Service, and the Head of the Budget Agency of the Kupang City Regional People's Representative Council (DPRD). All data obtained were analyzed through data reduction or summary, selecting and focusing on important information, and then discarding unimportant information; data is displayed in short descriptions, charts, relationships. The results show that the Kupang City Government first issued the Kupang Mayor Regulation No. 11 relating to the third amendment to the Kupang Mayor Regulation No. 45 of 2019 concerning the Elaboration of the Regional Revenue and Expenditure Budget with a total relocation budget of Rp. 21,950,052,750. This total budget is focused on personnel expenditure, goods and services, as well as capital expenditure for handling COVID-19. The government then issued the Kupang Mayor Regulation Number 13 of 2020 concerning the Fifth Amendment to the Kupang Mayor's Regulation Number 45 of 2019 concerning the Elaboration of the City Regional Revenue and Expenditure Budget with a Total Budget of Rp. 22,197,960,000. This total budget is intended for social safety nets with 22,054 recipients in the form of basic necessities worth Rp. 300,000.
Eka Siskawati, Zahara Zahara, Haniva Dela Gusta
Journal of Tourism Economics and Policy, Volume 1; https://doi.org/10.38142/jtep.v1i1.148

Abstract:
This article describes on how the implementation of good governance is carried out by Padang City Government in sustainable tourism management. This research is aimed to (1) Overseeing the good governance implementation in Padang City Government in term of the development of sustainable tourism destinations. (2) Analyzing the sustainable tourism management viewing it from agency theory by using three approaches of agency relationship; the relationship between executive and legislative; the relationship between legislative and public; and the relationship in budgeting context. It is a qualitative descriptive research, and performed in Padang City Culture and Tourism Office. More over, data collection utilizes observation, interview, and documentation. The good governance principle employed in this research are accountability, participation, and transparency. The result shows that the implementation of good governance at Padang City Culture and Tourism Office has been achieved well. It is as a result of the agency relationships occured within local government; the relationship with the executive in the role of Culture and Tourism Office, with the legislative in the role of Padang City Mayor, and with public as the community.
Afifuddin Abha, Mohammad Yahya, Haris Setyobudi
Journal of Tourism Economics and Policy, Volume 1, pp 69-86; https://doi.org/10.38142/jtep.v1i2.143

Abstract:
The purpose of the study was to determine the effect of knowledge sharing, work environment and motivation on teacher job satisfaction, to determine the effect of knowledge sharing, work environment and motivation on teacher performance, to determine the effect of teacher job satisfaction on teacher performance, to determine the effect of knowledge sharing, work environment and motivation on teacher performance. teacher performance mediated by teacher job satisfaction. The research population was 1,156 vocational high school teachers, with a research sample of 200 teachers as respondents. The research design is explanatory research, with a quantitative approach. The data analysis technique used Structural Equation Modeling (SEM) with AMOS 23 and SPSS 21 software. The results showed that knowledge sharing, work environment, and motivation had an effect on teacher job satisfaction.
Justita Dura, Fadilla Cahyaningtyas
Journal of Tourism Economics and Policy, Volume 1, pp 60-68; https://doi.org/10.38142/jtep.v1i2.110

Abstract:
Assessment of various aspects that affect the performance of a bank through other factors, among others, Asset Quality, Management, Earning, Liquidity, and Sensitivity to Market Risk is the health of the bank. The purpose of this study was to determine the effect of bank health on new normal profit growth at BPR Syariah East Java in 2020. The research method used in this research is multiple linear regression analysis method. The type of data used in this study is quantitative and the data sources used are included in secondary data. The results of the study of capital have no influence on profit growth, asset quality has no influence on profit growth, management has no influence on profit growth, income has no influence on profit growth, liquidity has no influence on profit growth, and sensitivity to market risk has no influence on profit growth.
Asep Dana Saputra, Riyanto Setiawan Suharsono
Journal of Tourism Economics and Policy, Volume 1, pp 48-59; https://doi.org/10.38142/jtep.v1i2.115

Abstract:
The purpose of this study was to determine the effect of work culture and work motivation on employee performance through job satisfaction at OJK Malang. The population in this study were all employees at OJK Malang as many as 55 respondents using the census method. The data analysis technique used is descriptive analysis technique using path analysis equation model. The results of this study Work Culture and Work Motivation have a significant effect on Job Satisfaction at the Malang OJK Office, this means that the higher the Work Culture and Work Motivation, the Job Satisfaction will increase. Job Satisfaction has a significant effect on Employee Performance at the Malang OJK Office. Work Culture and Work Motivation have a significant effect on Employee Performance through Job Satisfaction at the Malang OJK Office, this means that the higher Job Satisfaction caused by high Work Culture and Work Motivation, it can improve Employee Performance
Indrawan Purwanto, I Ketut Puja Wirya Sanjaya, Putu Gede Wisnu Permana Kawisana
Journal of Tourism Economics and Policy, Volume 1, pp 41-47; https://doi.org/10.38142/jtep.v1i3.109

Abstract:
An industry has a clear goal, which is to reap profits in each of its performances, the profits generated by the industry in its performance cannot be separated from the donations of financial managers. The purpose of this study is to find out that dividend policy can increase business growth and development. The study method uses secondary data, obtained from the annual report of each industry with the year published 2015, 2016, 2017, 2018 and 2019. The total population of 182 obtained by 25 industries as an illustration with a year of observation as far as 5 years, so that an illustration of as many as 182 is obtained. 125 observations. The conclusions obtained in the results of this study that investors and potential corporate investors will be more careful and also pay attention to financial ratios that can be considered in carrying out investments.
I Putu Jana Praweswara, Ni Made Suindari, I.D.A.M Manik Sastri, Gde Deny Larasdiputra
International Journal of Environmental, Sustainability, and Social Science, Volume 1, pp 1-8; https://doi.org/10.38142/ijesss.v1i1.8

Abstract:
E-System aims to facilitate taxpayers in carrying out tax obligations, so it is expected that taxpayer compliance will increase and state revenue will also increase. The purpose of this study was conducted to examine the level of compliance of individual taxpayers registered at the Gianyar Primary Service Office by using an e-system at the level of compliance. This research was conducted in the working area of ??the Gianyar Pratama Tax Office. Sampling using slovin formula and a total sample of 100 respondents. The type of data used is primary data using the questionnaire survey method. Data analysis techniques using multiple linear regression. The results of the e-filling variable have a positive effect on the compliance of individual taxpayers, and the e-billing variable has a positive influence on the compliance of individual taxpayers, the e-registration variable does not affect the compliance of individual taxpayers. The E-SPT variable does not affect individual taxpayer compliance.
Negesse Asnake Ayalew
International Journal of Environmental, Sustainability, and Social Science, Volume 1, pp 9-14; https://doi.org/10.38142/ijesss.v1i1.11

Abstract:
The purpose of the investment is to bring benefits to the owners and sustainable development for the local community and for future generations. Arbitration is the process of resolving legal disputes between individuals, groups and countries. Every investment activity must ensure sustainable development to respect the rights of future generations. However; Canadian zinc smelting companies emit sulfur dioxide and cause air pollution in the United States. This created a dispute between Canada and the United States, then they agreed to settle it through a neutral arbitration court. As a result, this arbitration court ruling creates two principles of international environmental law primarily; the polluter pays the principle and obligation of the state not to damage the environment outside its jurisdiction. This arbitration award establishes the concept of Harm across borders and the principle of polluter pays to ensure the sovereignty of international environmental law. Therefore; if disputes arise between countries, they can resolve them through peaceful dispute resolution mechanisms such as negotiation, mediation and arbitration
Negesse Asnake Ayalew
International Journal of Environmental, Sustainability, and Social Science, Volume 1, pp 15-24; https://doi.org/10.38142/ijesss.v1i1.12

Abstract:
The police have the responsibility to balance public protection from harm by respecting the human rights of suspects during prevention and investigation. However, it is difficult to achieve absolute balance because it is determined based on the police because the process or model of crime control, especially in the case of special investigative techniques, is a confidential investigation of serious crimes based on the principles of legality, necessity, proportionality, and adequate protection. The purpose of the doctrinal article evaluates the role of special crime investigation techniques for human trafficking in Ethiopia. Data is collected through document review and interviews with crime investigators, intentionally and in direct contact. Qualitative research and descriptive design. The collected data is analyzed thematically. Research findings that there are some special investigative technical provisions in FDRE criminal justice policies, human trafficking and smuggling of migrant proclamations. However, this legal basis is not as comprehensive as specific types of investigation techniques, who did it and for how long, the requirements for doing this were not answered. Therefore, the House of Representatives must make a law covering all specific investigative techniques for human trafficking in Ethiopia. The Attorney General must also create public awareness about it.
Waqas Ahmad Watto, Abdul Monium, Qurban Ali, Ali Ijaz
International Journal of Environmental, Sustainability, and Social Science, Volume 1, pp 25-35; https://doi.org/10.38142/ijesss.v1i1.13

Abstract:
The research purpose was to find out the influence of ethical context on certain employees’ behaviors (OCB-I, OCB-O In-role performance) working in the largest telecom companies of Pakistan. The most valuable asset for an organization is its employees, so the management must fix the factors that hinder their performance. In recent years, employees’ attitudes and behaviors in their work settings have remained the admiring topics in the field of organizational behavior. This study aims to investigate the impact of ethical culture and ethical climate on employee in-role performance and citizenship behavior while considering perceived organizational support as a mediating variable. The sample for this research is consisted of 800 employers and employees working in the top four cellular companies of large cities of Punjab, Pakistan. Statistical Package for Social Science version SPSS 16 is used for data analysis. To check the mediating and direct relationship between key variables of the study, correlation and regression analysis is used. Results indicate that both ethical culture and ethical climate have a positive relationship with employees’ outcomes i.e. in-role performance and organizational citizenship behavior. Perceived organizational support partially mediates the relationship between ethical context and employees’ outcomes.
Alva Cherry Mustamu, Nur Hafni Hasim, Furaida Khasanah
International Journal of Environmental, Sustainability, and Social Science, Volume 1, pp 36-40; https://doi.org/10.38142/ijesss.v1i1.14

Abstract:
The mental condition of adolescents and children in Indonesia is currently alarming. Adolescents are vulnerable to various problems at the stage of development, such as mental and emotional problems related to emotional disturbances, depression, resistance, and behavioral disorders. The behavior or actions that arise by each individual depends on the emotional and thought conditions that arise before they decide to do something. The research is a descriptive-analytic study with a cross-sectional design aimed to determine the conditions that affect mental health in 80 teenage students of SMK Negeri 1 Sorong. The measuring instrument used was a questionnaire. Simple logistic regression analysis test results show that parenting style, motivation, and discipline simultaneously have an effect on adolescent mental health with a significance value (0,000 <0.005). Discipline, learning motivation has an influence on adolescent mental health with a significance value (0,000 0.005). Adolescents need support, including the environment, to prevent mental disorders because it has a close relationship with academic success.
Rina Dian Agustin, Muhammad Firdaus, Nanda Widaninggar
International Journal of Environmental, Sustainability, and Social Science, Volume 1, pp 70-77; https://doi.org/10.38142/ijesss.v1i1.19

Abstract:
The fundamental role of Accounting Information Systems (AIS) in organizations was a processor of accounting data to produce quality accounting information to support the company's internal activities, which had a significant correlation with the external. By the purposive sampling method, this study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study were all of employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The method used was multiple regression, the data collection technique was questionnaire, and the result showed that the variable Education and Training Program significantly influences the quality of the AIS, System User Involvement variable significantly influences the quality of SIA, and HR competency variable significantly influences the quality of SIA and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.
Retno Widiastuti
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 204-212; https://doi.org/10.38142/ijesss.v2i3.95

Abstract:
The purpose of this study is to examine the effect of fundamental factors on stock prices and to examine differences in the effects of fundamental factors on stock prices during the period of changes in mineral export policies. Fundamental factors are proxied by earning per share (EPS), net profit margin (NPM), return on equity (ROE), return on assets (ROA), and debt to equity ratio (DER). The research object is all companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2014 – 2019, with a total population of 269 observations. The sampling technique was purposive sampling, with the results of 176 observations. The observation data came from 37 companies. Methods of data analysis using multiple regression and paired t-test. The results showed that only the EPS variable did not affect stock prices. Then, the study results also show that there is no difference in the influence of fundamental factors on stock prices during the export ban period and the reopening of the raw mineral export ban. This condition illustrates that investors still have confidence in the fundamental factors reported by companies in the mining sector.
Amparo Rosa Montellanos Solis, Johnny Félix Farfán Pimentel, Janet Meluzka García Riveros, Luis Carmelo Fuertes Meza
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 244-249; https://doi.org/10.38142/ijesss.v2i3.82

Abstract:
This article provides an analysis, review of the different bibliographic sources about cooperative work as a fundamental strategy for the acquisition of competences, which strengthens interpersonal relationships, construction of new knowledge, attitudes and the management of skills such as communication, autonomy, leadership, decision-making, motivation in primary school students since at this level, learning depends not only on a single student but on the effort of the group as a whole to achieve the expected purpose. At present it is a relevant issue since it is a strategy that seeks methodological, active, participatory, dynamic change, awakens the interest of students to discover, learn, innovate, internalize, consolidate learning cooperatively working in small groups to expand their learning, seeking the benefit of all in which they assume the role of protagonists of their own learning developing in different contexts, work in a climate of satisfaction, understanding, respect and tolerance. In the first instance, the different conceptions about cooperative work by recognized authors are made known. Second, information is provided on the characteristics, importance of cooperative work, the structure used by the teacher to carry out the activities. Finally, significant contributions of cooperative.
Mimin Yatminiwati, Moh. Hudi Setyobakti, Riza Bahtiar Sulistyan, Emmy Ermawati
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 239-243; https://doi.org/10.38142/ijesss.v2i3.111

Abstract:
The creative industry through community-based industry on the scale of MSMEs, has developed quite well. The creative industry has the opportunity to continue to increase, because the industry is responsive to absorb the accumulation of social phenomena in society and pour it into the context of products and services. The problems faced by MSMEs are still homework, the problems include fulfilling the market aspect, which is caused by the availability of the goods produced. This study aims to obtain problem information and the right solution approach in answering the existing problems. The results of the study indicate that the problem of human resource availability can be done with alternative solutions in the form of a social entrepreneurship approach with the involvement of the community around the industry
I Gusti Ayu Agung Omika Dewi
Journal of Tourism Economics and Policy, Volume 1, pp 23-34; https://doi.org/10.38142/jtep.v1i1.105

Abstract:
In general, in qualitative research there are several methods of data collection, namely documentation, interviews, surveys, focus group discussions, observation, participatory arrangements and qualitative audio-visual material. The aim of this paper discusses about the method of data collection in qualitative research, especially in accounting research interpretive. After going through the literature review process, it can be seen that the quality of data in interpretive accounting research is strongly influenced by the ability of the researcher to carry out its role as a research instrument. Researchers should be able to ' merge' with the object of research so as to choose or combine the data collection method that is appropriate to be able to understand and interpret the research object corresponding subject's perspective or the communities studied in depth according interpretive characteristics.
Ni Kadek Putri Handayani, Ni Nengah Seri Ekayani Ekayani, Putu Gede Wisnu Permana Kawisana
Journal of Tourism Economics and Policy, Volume 1, pp 7-14; https://doi.org/10.38142/jtep.v1i1.103

Abstract:
The purpose of this study was to determine the predictors of motor vehicle taxpayer compliance. The population in this study were taxpayers registered at the Samsat Bersama Tabanan Office. The number of samples used in this study amounted to 100 respondents calculated based on the Slovin formula with the method of determining the sample accindental sampling and tested using multiple linear regression models with the help of SPSS 24. The data used are primary and secondary data obtained or collected by researchers directly from the data source. To obtain data in this study was carried out through questionnaires distributed to taxpayers at the Samsat Bersama Tabanan Office. The results showed that the variables of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, Service Quality, Tax Socialization and the Drive Thru Samsat System had a positive effect on motor vehicle taxpayer compliance at the Samsat Joint Tabanan Office.
Ayele Desalegn, Tilahun Getachew, Getacher Kassa
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 192-203; https://doi.org/10.38142/ijesss.v2i3.93

Abstract:
The impacts of climate change and climate variability on human life led the scientific community to monitor the behavior of weather and climate variables. As a responsible body in the present study, trends and variations in climatic variables (i.e. rainfall, air temperature and soil temperature) were analyzed on monthly, seasonal (Belg, summer, spring and winter) and annual time scales for Andit tid watershed, central highland of Ethiopia. This was done using non-parametric statistical techniques, i.e. the Mann–Kendall (MK), over a period of 24 years. To detect the inhomogeneity of the data, autocorrelation has been taken into account using the Hamed and Rao method. The trend analysis revealed that monthly, seasonal and annual rainfall did show statistically insignificant decreasing trend at (P<0.05) level of significant. Annually, noticeable trend increase was found in maximum air temperature and noticeable decrease in minimum air temperature from the non-parametric statistical tests at a (P<0.05) level of significance. With this circumstance, the mean temperature showed insignificant increasing trend at (P<0.05). This type of analysis of several climatic variables at watershed level is helpful for the planning and management of water resources and the development of adaptation strategies in adverse climatic conditions.
Marsyaf Marsyaf
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 266-272; https://doi.org/10.38142/ijesss.v2i3.85

Abstract:
This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.
Rezky Afiahtul Barokah Barakoh
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 292-298; https://doi.org/10.38142/ijesss.v2i3.133

Abstract:
The purpose of this research is to determine the effect of display production to consumer satisfaction at Togamas Supratman Bandung. The research method used descriptive analysis method. Data collection techniques used library research and field research in the form of non-participant observation, structured interviews, and distributing questionnaires to 60 respondents. For data analysis used validity test, reliability test, hypothesis testing, correlation coefficient X on Y, significant test, simple linear regression, coefficient of determination. The obstacles faced at Togamas Bandung are the lack of space and making it difficult to arrange displays, product especially interior displays which are used to organize various types of products in one display with large quantities and the lack of employee attention regarding product in inputting or scanning product. While the efforts made at Togamas Supratman Bandung, namely by reducing the number of displays, returning to distributors, checking scanned of products.
Desak Nyoman Sri Werastuti
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 231-238; https://doi.org/10.38142/ijesss.v2i3.127

Abstract:
This study aims to determine the effect of public ownership and public ownership on sustainability performance with the Investment Opportunity Set (IOS) as a moderating variable. This type of research is quantitative associative using secondary data taken from the IDX website. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2015 to the end of 2019. The sample selection procedure in this study used the purposive sampling method; only 87 company data met the criteria. The results of this study Public Ownership have a significant effect on sustainability performance; there is an effect of public ownership on sustainability performance. The IOS can moderate the influence of Public Ownership on Sustainability performance.
Eka Siskawati, Meri Yulia, Zahara Zahara
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 225-230; https://doi.org/10.38142/ijesss.v2i3.112

Abstract:
The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have in improving the financial management capabilities of the community through savings products with a savings pick-up system. This research uses a qualitative approach with case study methods in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.
Ni Luh Putu Ratna Wahyu Lestari, Ni Made Rai Juniariani
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 40-43; https://doi.org/10.38142/ijesss.v2i1.50

Abstract:
The Role of General Business Credit Financing by Financial Institutions in UMKM Development. Bank Indonesia Regulation No.14 / 22 / PBI / 2012 shows the government's attention to the KUR capital policy for MSMEs. However, the financing obtained from financing institutions may not be used optimally by MSMEs to run and develop their businesses. The role of financial institutions is still needed, apart from being a means of generating funds, also as a business facilitator, for example in the fields of management, markets and marketing, as well as finance as a means of providing funds will be easier to do when compared to the role of a facilitator for MSMEs. This research uses a qualitative approach. The research sample of 30 MSMEs in Bali Province received KUR funds from KSP Guna Prima Dana. The result of this research is that there is an increase in sales turnover, labor, and the number of customers after receiving KUR funds from KSP Guna Prima Dana. UMKM receiving KUR (People's Business Credit) financing from KSP Guna Prima Dana have experienced business development because the majority of sales turnover after receiving KUR funds is more than the sales turnover before receiving KUR funds.
Mahmud Mahmud, Sudarmiatin Sudarmiatin
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 307-311; https://doi.org/10.38142/ijesss.v2i3.145

Abstract:
Marketing is an activity where business actors offer their products to consumers either directly or indirectly to be able to receive these products with all their ideas and ideas so that these products can be of interest to customers. The study was conducted to determine the Marketing Strategy of Natural Soap (Hand Made Industry) in Small and Medium Enterprises (UMKM) Tambora, Dompu Exotic Regency. The research method is carried out with a qualitative approach, namely a case study approach using a semi-structured interview technique for MSME owners and participants in the object with a research duration of 4 months from July to November 2021. The results of the study state that marketing is an important element that must be considered in order to match expectations, namely getting expected customer loyalty. Various types of MSMEs with various kinds of products produced and offered are almost the same because MSME products are easy to make with materials that are not so expensive so that a marketing strategy is needed to be able to increase the competitiveness of the products produced by MSMEs. In an effort to develop a marketing strategy, it is very necessary to have complete information related to the market.
Ni Kd. Sioaji Yamawati, I Gusti Ayu Ratih Permata Dewi
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 165-173; https://doi.org/10.38142/ijesss.v2i3.118

Abstract:
This study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. Furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. This research was conducted at the Rural Bank (BPR) in Gianyar Regency. Retrieval of samples with Purposive Sampling technique. Technical analysis of the data used is using the approach Partial Least Square (PLS). Results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. Furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance.
Page of 3
Articles per Page
by
Show export options
  Select all
Back to Top Top