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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.
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.
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.
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.
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.
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
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.
I Gusti Ayu Ratih Permata Dewi
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 183-191; https://doi.org/10.38142/ijesss.v2i3.90

Abstract:
This study aims to determine the effect of perceived benefits, ease of use and trust in the attitude of using technology and its impact on the intention to use Internet Banking (Empirical Study: Customers of PT. Bank Rakyat Indonesia Tbk, Gianyar Branch). PT. Bank Rakyat Indonesia Tbk as one of the largest banks with branches in every city and units in almost every sub-district level, has become one of the banks used as customers to make savings and loans and other transactions. The data used are primary data. D ata primary obtained from questionnaires distributed to the Customer PT. Bank Rakyat Indonesia Tbk Gianyar Branch. The data analysis technique used is regression analysis multiple linear . The results showed that perceived usefulness, ease of use and trust had an effect on attitudes towards technology use. Furthermore, the attitude of using technology affects the interest in repeated use of internet banking.
Ari Irawan, Minda Sebayang
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 299-306; https://doi.org/10.38142/ijesss.v2i3.141

Abstract:
The purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. The method used in this research is convenience sampling method. The conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at KPP Pratama Medan Belawan. taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers by 40.9% and the remaining 59.1% is influenced by other factors not examined in this study.
Minanari Minanari
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 250-256; https://doi.org/10.38142/ijesss.v2i3.97

Abstract:
The purpose of this study was to examine the effect of compensation suitability, effectiveness of the internal control system, and perceived behavioral control on fraudulent behavior in the State Civil Apparatus (ASN) in Tangerang City Government. The Data of this study were Obtained from the questionnaire answers (primary). The research findings show that the compensation suitability, effectiveness of internal control partially has a negative and significant effect on the behavior of the State Civil Service (ASN) fraud in Tangerang City Government and perceived behavioral control partially has a positive and significant effect on the behavior of State Civil Apparatus (ASN) fraud the environment of the City Government of Tangerang City. This research concludes that: (1) the more Appropriate the compensation,
Dwi Orbaningsih
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 257-265; https://doi.org/10.38142/ijesss.v2i3.132

Abstract:
This study intends to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting and Sustainable Energy Development in manufacturing companies in Indonesia. The research sample has it amounts of 75 manufacturing companies starting from 2017 to 2019. This study uses a regression data panel to examine the effect of Corporate Social Responsibility which is calculated with a dummy variable on the Quality of Financial Reporting. The research results on manufacturing companies in Indonesia show that there is a positive and significant relationship between Corporate Social Responsibility and Financial Reporting Quality and Sustainable Energy Development. The results of this study are expected to benefit practitioners in the operational focus of CSR, which is associated with the quality of financial reporting and does not abandon its energy sustainability development. Furthermore, the results of this study can be used as the basis for forming policies related to sustainable business issues and having a good impact on the environment and the finances of a company.
Juliana De Almeida Yanaguizawa Lucena, Letícia Matias Batista da Silva
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 213-224; https://doi.org/10.38142/ijesss.v2i3.106

Abstract:
Recently, the use of biomass energy has been growing worldwide on an accelerated trajectory, with the prospect of staying among the main renewable energy sources for the coming decades, along with wind and solar energy. Brazil is the largest producer of sugarcane on the planet and the second-largest producer of ethanol. But in addition to sugar, first-generation ethanol, and vinasse (for ferti-irrigation), other by-products and process residues from the plants (such as bagasse, filter cake, vinasse, straw, and sugarcane tip) can be used for the production of thermal and electric energies and also second-generation ethanol and biogas fuels. In this context, this paper presents the current scenario of sugarcane biomass in Brazil, discussing issues involving the use of sugar-alcohol by-products for bioenergy and biofuel production. Furthermore, a study on the reuse of sugarcane bagasse fibers for the production of eco-composite material is also presented. Finally, the concepts of biomass energy are described from a bibliographic survey and the previous experiences of the authors.
Ega Saiful Subhan, Sudarmiatin Sudarmiatin, Agus Hermawan
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 312-317; https://doi.org/10.38142/ijesss.v2i3.146

Abstract:
Other causes of neglect of recording/financial reports from MSMEs are the lack of understanding and expertise in recording, the education level of business managers who still have not achieved the expertise/application technology in making SAK ATAP financial report documents. This study aims to determine whether the level of education, information technology and age of business affect SAK ETAP compliance on MSMEs in Bada Village. The type of research used in this research is quantitative with a descriptive approach. The population in this study was 66 and the sample obtained was 40 MSME actors. The data collection technique used in this research is a questionnaire and analysis tool, namely multiple regression using the SPSS 21.0 application. The results showed that both simultaneously indicated that the level of information technology education and business age had a positive and significant effect on SAK ETAP compliance. Partially the level of education has a significant effect on SAK ETAP compliance where the value of sig. Partially, information technology has a significant effect on SAK ETAP compliance where the value of sig . Partially, business age has a significant effect on SAK ETAP compliance where the sig value
Kartika Nurhayat, Aldina Shiratina
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 144-154; https://doi.org/10.38142/ijesss.v2i3.86

Abstract:
The purpose of this study is to examine and analyze the influence of country image, destination image and destination familiarity on visit intentions to South Korea with destination familiarity as a moderating variable. The data used in this study is the result of a questionnaire that was distributed directly in March 2021. Sampling was carried out through a purposive sampling method, where the researcher had set several criteria. There are 150 respondents in this study. This research method uses PLS-SEM with the help of SMART PLS. The results in this study indicate that country image, destination image and destination familiarity has a positive significant influence on intention to visit, as well as the moderating relationship between destination image and country image on intention to visit The managerial implications suggest where innovations need to be improved that are more attractive and take advantage of the great potential of South Korea's image. For further research, researchers are advised to look at the Visit more broadly so that they can better observe and explore the problems that exist in South Korea
Suwito Suwito, Abdul Rahman Jannang
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 155-164; https://doi.org/10.38142/ijesss.v2i3.119

Abstract:
This study aims to build a model for optimizing the performance of Village Owned Enterprises in the West Halmahera Regency. As a result of all that the existence of BUMDes has not been able to contribute to Village Original Revenue and improve the welfare of the village community as expected by the Village and the Community. To achieve this goal, the researcher used a qualitative approach with descriptive analysis methods. The results study found two findings that were effective for optimizing the performance of BUMDes. The first finding is that BUMDes must ensure market opportunities, availability of raw materials, product competitiveness, and product uniqueness to develop it is business. The second finding, using the AHP method, it is recommended that the Village of Guaemaadu develop the superior potential of the coastal tourism-based village industry; Hydroponic Farming; Coconut oil; Village Shop; Crafts from Bamboo; Coconut Collector; Hospitality; Processed Bananas; Nature Tourism and Village Bank.
Rizalnur Firdaus, Tio Arriela Doloksaribu, Nova Dwi Hernanik
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 134-143; https://doi.org/10.38142/ijesss.v2i3.117

Abstract:
This study aims to examine the impact of Corporate Social Responsibility on the Quality of Financial Reporting in manufacturing companies in Indonesia. The research sample consisted of 75 manufacturing companies that were observed from 2017 to 2019. This study uses a regression data panel to test the effect of Corporate Social Responsibility (CSR) which is calculated by using a dummy variable on the Quality of Financial Reporting (FRQ) which uses a measure consisting of value relevance (VR), acrual quality (AQ) and earning persistence (EP). The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and value relevance. The results of research on manufacturing companies in Indonesia indicate that there is a positive and significant relationship between Corporate Social Responsibility and accrual quality. The results of research on manufacturing companies in Indonesia show that there is a positive and significant relationship between Corporate Social Responsibility and earning persistence.
Suharmadi Suharmadi, Suripto Suripto
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 273-280; https://doi.org/10.38142/ijesss.v2i3.87

Abstract:
The purpose of this study was to examine the effect of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Stock Returns. Samples used in the study were 22 of LQ-45 index companies listed on the Indonesia Stock Exchange. This study uses multiple linear regression analysis, with partial hypothesis test (t test), simultaneous test (f test), and coefficient of determination (adjusted R). The results of this research indicate that there is an influence from the variable influence of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) ) towards Stock Return. This is because the company is able to create good performance so that investors can invest in the company.
Ni Made Rai Juniariani, Ni Luh Putu Ratna Wahyu Lestari
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 174-182; https://doi.org/10.38142/ijesss.v2i3.92

Abstract:
This study explores and describes the facts about what is felt and experienced directly by the informants in-depth on the application of the Triple Bottom Line (TBL) concept in cooperatives. The research uses a non-positivistic method with a qualitative design and a case study approach. Data analysis was carried out by conducting interviews with informants who were directly related to the implementation of the TBL concept, namely the chairman of the cooperative, the members of the cooperative, and the employees of the cooperative. Based on data analysis and in-depth interviews with informants, it can be concluded that the Savings and Loans Cooperative (KSP) Jumari has implemented the TBL concept well and the impact of this application for KSP Jumari is that the KSP Jumari economy always grows positively. This is inseparable from the active participation of members and employees of KSP Jumari themselves. This is inseparable from the trust of members to KSP Jumari and this is also the impact of the cooperative's concern for the environment so that the existence of KSP Jumari is better known. The financial condition alone is not enough to guarantee the value of the company to grow sustainably.
Langa Esmael Karem, Hawkar Anwer Hamad, Hakar Abubakir Bayz, Naji Afrasyaw Fatah, Diary Jalal Ali, Znar Nahro Ahmed, Bayar Gardi, Khowanas Saeed Qader
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 281-291; https://doi.org/10.38142/ijesss.v2i3.96

Abstract:
Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets. The study employed a descriptive-explanatory research design based on a cross-sectional approach. Correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. The study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. Board composition revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. On the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the Stakeholder Theory. The studies showed that there was still a need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board.
Ernie Hendrawaty, Sri Hasnawati, Lia Purnamasari
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 55-62; https://doi.org/10.38142/ijesss.v2i2.71

Abstract:
This study aims to determine the role of independent Commissioners to control the effect of family-owned business characteristics on dividend policy. This study construct panel data that estimate using panel regression with a fixed-effect model. The model is estimated using financial data of 64 Indonesian manufacturing companies that were observed from the period 2016-2018. The result showed that family-owned business characteristics have a positive effect on dividens. The Independent Commisioners were able to control the effect of family business characteristics on the dividend policy. The Independent Commissioners have a role in reducing the positive effect of family-owned businesses characteristics on dividends.
Nanik Hariyana, Nuruni Ika Kusuma Wardani, Nabilah Amani Salsabila
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 63-70; https://doi.org/10.38142/ijesss.v2i2.73

Abstract:
Salah satu kebutuhan primer manusia adalah sandang atau pakaian. Melimpahnya produk fashion terutama pakaian di pasaran mempengaruhi perilaku seseorang, terhadap pemakaian dan pembelian produk bukan lagi untuk memenuhi kebutuhan melainkan keinginan. Banyaknya perusahaan ritel dalam dunia fashion sejenis menyebabkan timbulnya persaingan yang ketat. Penelitian ini bertujuan untuk mengetahui pengaruh Diskon dan Promosi terhadap Keputusan Pembelian pakaian merek Simplicity di store Plaza Surabaya. Populasi dalam penelitian ini adalah Pelanggan Simplicity di Plaza Surabaya. Metode pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling dan jumlah sampel sebanyak 70 responden. Teknik pengumpulan data melalui penyebaran kuesioner secara langsung. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa variabel Diskon tidak memberikan kontribusi terhadap Keputusan Pembelian, sedangkan variabel Promosi memberikan kontribusi terhadap Keputusan Pembelian di store Simplicity Plaza Surabaya.
Ni Putu Riski Martini, I Ketut Puja Wirya Sanjaya
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 71-78; https://doi.org/10.38142/ijesss.v2i2.74

Abstract:
These cases of audit irregularities indicate a decrease in audit quality, which is caused by a dysfunctional audit behavior. This study discusses the factors that are thought to have an effect on premature termination of audit procedures, which can be caused by external factors related to situational factors during the audit process that will affect the behavior of auditors in conducting audits, namely time pressure and compliance pressure. In addition, the auditors' awareness and sensitivity in preventing or detecting fraud is influenced by the application of a noble local culture, which in Bali is known as the Tri Kaya Parisudha cultural concept. This research was conducted at a public accounting firm in Bali. The research time is 2021. The population of this research is 16 public accounting firms in Bali with 122 auditors. The sampling technique used in this research is purposive sampling technique. Based on the results of the analysis, it can be concluded that: time pressure and compliance pressure have a positive effect on premature audit procedures and the Tri Hita Karana philosophy is able to moderate the relationship between time pressure and adherence pressure on premature audit procedures.
Suharmadi Suharmadi, Suripto Suripto
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 79-87; https://doi.org/10.38142/ijesss.v2i2.77

Abstract:
The purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non financial companies in ranked PT PEFINDO and listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling method used was purposive sampling method in order to obtain 31 non financial companies with a total research of 93 samples. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 25 software. The results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. While the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings.
Luis Carmelo Fuertes Meza, Johnny Félix Farfán Pimentel, Janet Meluzka García Riveros, Amparo Rosa Montellanos Solis
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 88-93; https://doi.org/10.38142/ijesss.v2i2.78

Abstract:
The purpose of this article is to analyze the influence of emotional intelligence on collaborative work in high school students. The teaching-learning processes that are generated in the student in a given educational context, through cooperative work and the collaboration of the entire educational community generate an improvement in student learning in a quality and comprehensive education. In this way, working cooperatively with our students should be valued in the educational community to achieve the goals of the competencies foreseen in our educational system. At present it is relevant to find strategies for the change of an active methodology making use of our emotional intelligence using emotions as the main axis in addition to teamwork in order to solve challenging situations proposed by the teacher or problematic situations of their context. We will also learn about the four pillars of emotional intelligence, such as knowledge, aptitude, depth and emotional alchemy, which are related to understanding our emotions, self-regulation, empathy for others and social skills. Finally, significant contributions are made on emotional intelligence and collaborative work.
Ida I Dewa Ayu Manik Sastri, Luh Kade Datrini, Ni Putu Pertamawati
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 94-100; https://doi.org/10.38142/ijesss.v2i2.79

Abstract:
The COVID-19 pandemic is a national disaster so the need for arrangements to support the handling of COVID-19 continues to be pursued. The real sector is expected to be able to survive and not terminate employment. The multiplier effect due to the covid pandemic requires government assistance as a policyholder. Taxes are a source of state finance, now changing to a second function, namely the regular function. Government Regulation No. 23, 44, 86, 110 and 143 regarding tax incentives for taxpayers affected by the coronavirus pandemic 19. Of the total 68,101 taxpayers at the Directorate General of Taxes in Bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not make optimal use of incentives that should be used to stimulate economic growth. The methodology used in this study is a descriptive interpretative qualitative method. The results of the study found that incentives used by taxpayers have stimulated economic growth, but there are taxpayers who do not take advantage of incentives due to the complexity of procedures and some do not receive information about incentives so that in the future the Directorate General of Taxes needs to simplify procedures and wider socialization.
Ana Cecilia Vásquez Miranda, Darién Barramedo Rodríguez Galan, Johnny Félix Farfán Pimentel
International Journal of Environmental, Sustainability, and Social Science, Volume 2, pp 101-109; https://doi.org/10.38142/ijesss.v2i2.80

Abstract:
The aim of the review is to analyze the impact of emotional competence in the context of the university curriculum and therefore on teachers. The study was developed under the parameters of the PRISMA declaration, the compilation of information was carried out mainly in scientific databases such as Scopus, Proquest and Ebsco; using key search terms such as “emotional skills and education”, “emotional skills in teachers”, “emotional skills and training” among others which made it possible to find theories and possible scientific results to serve as the basis for the current study. Research period 2017 to 2020 Inclusion criteria: research articles, systematic reviews and case studies; peer-reviewed, linked or intertwined with emotional competence in students and teachers Exclusion criteria: investigations that were not subject to peer review, with methodological deficiencies or which did not show a relationship or linkage with the stated categories. As a result, 19 (out of 155 returned by a global search) studies that met the inclusion criteria were included. These results allow us to conclude that emotions and educational success have determined factors in the development of emotional competence of students and teachers; need to build learning scenarios that encourage emotional management and connection with others.
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