E-Journal Universitas Hindu Indonesia
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Directory of Manuscripts as Objects of Cultural Promotion in Petang and Abiansemal Sub-Districts, Badung Regency
Full text linkBadung Regency as the tourism center of Bali is interested in promoting culture, including making culture a paradigm of regional development. Efforts to make culture a paradigm of development by the spirit of cultural promotion must be initiated by identifying and mapping the objects of cultural promotion owned by Badung Regency and preparing a directory of cultural promotion targets in Badung Regency. One of the objects targeted for research here is manuscripts. This research was conducted in two sub-districts in Badung Regency, Petang and Abiansemal. This research used qualitative research methods. Data was collected using observation techniques, semi-structured interviews, and document studies. The determination of informants was done purposively. The selected informants are those considered to know information related to the object of cultural promotion. In this research, the data analysis technique used is descriptive-qualitative analysis. The data analysis stage in qualitative research generally starts with data collection, reduction, presentation, and conclusion drawing or verification. Based on the results of data analysis, the following picture was obtained: in the Petang sub-district, 10 locations of manuscripts were identified and mapped in the form of lontar, inscriptions, and Purana, while in the Abiansemal sub-district, 32 locations of manuscripts consisting of lontar, inscriptions, and Purana were identified and mapped. In total, there are 42 manuscript locations in Petang and Abiansemal
Religiosity of Fishermen Community in Yeh Gangga, Sudimara Village, Tabanan District, Tabanan Regency
Full text linkPENGUNGKAPAN ENVIRONMENT, SOCIAL, DAN GOVERNANCE (ESG) UNTUK MENCIPTAKAN NILAI PERUSAHAAN MELALUI PENINGKATAN KINERJA KEUANGAN
Full text linkThree key components of a sustainability report are environmental, social, and governance (ESG) factors, whose disclosure can benefit both companies and stakeholders, thereby enhancing financial performance and firm value. This study aims to examine the effect of ESG disclosure on firm value, the effect of ESG disclosure on financial performance, the effect of financial performance on firm value, and the mediating role of financial performance in the relationship between ESG disclosure and firm value. This research focuses on 18 companies listed in the ESG Leader (ESGL) Index of the Indonesia Stock Exchange (IDX) from 2020 to 2023. The analysis employs path analysis. The findings reveal that ESG disclosure has a positive and significant effect on firm value. However, ESG disclosure does not affect financial performance, and financial performance also does not influence firm value. Additionally, the results indicate that financial performance does not mediate the relationship between ESG disclosure and firm value
PENINGKATAN PRODUKTIVITAS LAHAN KERING MELALUI PENANAMAN TUMPANGSARI KACANG TANAH DENGAN JAGUNG DI SUBAK BLAHKIUH
Full text linkBlahkiuh Village is one of the villages in Badung Regency that has Natural Resources (SDA) and Human Resources (SDM) that can potentially be developed. This can be seen from the carrying capacity and availability of land for peanut cultivation. Apart from that, the majority of people earn their living as farmers. Commodities cultivated by the people in Subak Blahkiuh include corn, chilies, water spinach, water henna, long beans and peanuts. Peanuts are one of the secondary crops that have economic value. Peanuts are usually planted in rice fields or moors singly or in pairs in the tumpeng sari system. Peanut plants (Arachis Hypogea L.) are plants that are widely cultivated in Indonesia because the soil conditions and temperature are very suitable and are one type of nut that is widely consumed by Indonesian people. Apart from being a source of protein, carbohydrates and vitamins, it is also used as a cooking spice, boiled peanuts and fried peanuts. This potential can encourage people to be more active in increasing peanut production and productivity. Community empowerment through peanut cultivation is one effort to improve business skills in terms of innovation, promotion, processing and marketing aspects. The method for implementing peanut cultivation activities in Subak Blahkiuh was carried out using qualitative research, using observation methods, interview methods, and training or practical methods. Where this activity is carried out with farmers in cultivating land, planting, pest control and post-harvest
Pengaruh Sistem Informasi Akuntansi Next Basis dan Pengendalian Internal Terhadap Kinerja Karyawan PT Surya Sinar Berlian di Kota Denpasar
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PT Surya Sinar Berlian is a distributor companny engagged in the distributions of herbal and pharmaceutical medicines in Denpasar City. PT Surya Sinar Berlian experienced quite a lot of problems, the first of which was in the administration section because it used a lot of manual systems which often caused human error. PT Surya Sinar Berlian in Denpasar. Thes populations in this study werre all employeess at PT. Surya Sinar Berlian Denpasar, totaling 53 people. The analysiss techniique used is multipled linear analyssis using SPSS. After implementing the employee performance instruments of PT. Surya Sinar Berlian in Denpasar City and internal control have a possitive and significcant effect on the performances of PT employeess. Surya Sinar Berlian in Denpasar City
Pengaruh Literasi Keuangan, Pemanfaatan Teknologi Informasi dan Inovasi Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Buleleng
Full text linkThe current performance of MSMEs can stimulate the economy, especially in Bali, to increase, one of whichs is the high literacy of MSME managers about finance, being able to makes the best usse of informations technology and having interesting innovations so as to improve the performances of MSMEs. Thes aim of thiss ressearch is to determines the inflluence of financials literacy, use of informatiosn technologys and innovation ons the performances of Micros, Small and Medium Enterprises in Buleleng District. The number of samples required for this research is 96 respondents. The techniques ussed in determininsg this sample is Random Sampling. The data collections method in this ressearch is a questionnaire technique. The analyssis technique uses multiples linear regression analyssis. The results of this research are 1) Financial literacy influences MSME performances variables. This means that if financiall literacy increases, the performances of Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District will also increase. 2) The usse of information technology influences the performances of MSMEs. This means thats the increasing usse of informations technologys can improve the performances of Micrso, Small and Medium Enterprisses (MSMEs) in Buleleng District. 3) Innovation influences the performances of MSMEs. This means that the higsher the innovation, the more Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District can improve. The advice given is to use the SIAPIK application which functions as a digital financial recording application which can makes it easier for MSMEs to records their bussiness financial transactions without needing to understand accounting rules and sell MSME products through e-commerce such as Shoppe or Tokopedia, making it easier for employees to market MSME products
Pengaruh Tingkat Pendidikan, Penggunaan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Empiris pada BUMDES di Kecamatan Dawan)
Full text linkThe quality of financial reports is influenced by several factors, namely Education Level, Use of Information Technology, and Internal Control. This study aims to examine the impact of education level, use of information technology, and internal control on the quality of financial reports, focusing on BUMDES in Dawan District. Multiple linear regression analysis was conducted using the SPSS program, incorporating descriptive statistical tests, F test, t test, data quality assessment, classical assumption testing, hypothesis testing, and coefficient of determination testing (Adjusted R2). The population comprised all BUMDES entities, totaling 107 from 8 BUMDES. Purposive sampling was employed, resulting in a total sample size of 43 respondents. The findings indicate that education level, use of information technology, and internal control significantly and positively influence the quality of financial reports. The study suggests that BUMDES should invest in improving and enhancing human resources through education and technology utilization to ensure the production of high-quality financial reports. Quality financial reports facilitate decision-making processes and the achievement of organizational goals for BUMDES
Pengaruh Pemanfaatan Teknologi Informasi, Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Kediri
Full text link LPD as a financial institution has the obligation to make financial reports as an accountability for ongoing economic activities and as a basis for making decisions. This research aims to examine the influence of the use of information technology, the function of supervisory bodies, and the level of understanding of accounting on the quality of financial reports. This research was conducted at the Village Credit Institution in Kediri District. The sample in this research was 84 samples using a purposive sampling technique, namely a technique for determining samples with certain considerations or criteria. This research method uses quantitative research methods with primary data obtained from questionnaires which are measured using the Likert scale research method. The data analysis techniques used are validity test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination test (R2), F test and t test. The research results show that the use of information technology has a positive and significant effect on the quality of financial reports. The function of the supervisory body has a positive and significant effect on the quality of financial reports. The level of accounting understanding has a positive and significant effect on the quality of financial reports. 
SAKRALITAS PERKAWINAN KATOLIK DALAM PERSPEKTIF KITAB HUKUM KANONIK: TANTANGAN DAN RESPONS TERHADAP FENOMENA “KAWING KAMPONG” DI MANGGARAI
Full text linkFokus utama tulisan ini adalah mengkaji sakralitas perkawinan Katolik dalam perspektif Kitab Hukum Kanonik sebagai upaya menanggapi fenomena kawing kampong di Manggarai. Tujuan yang hendak dicapai adalah memberikan gambaran dan pemahaman yang komprehensif akan nilai sakral perkawinan Katolik terhadap masyarakat di Manggarai. Kawing kampong adalah fenomena dimana dua orang pasangan yang sudah memilih untuk hidup dan tinggal bersama layaknya suami istri kendati belum memiliki ikatan yang resmi dalam Gereja dan secara adat. Merebaknya fenomena kawing kampong di Manggarai ditengarai sebagai salah satu konsekuensi tingginya tuntutan belis (mahar) dari keluarga pihak perempuan kepada pihak laki-laki. Ketidakmampuan memenuhi tuntutan belis ini menyebabkan banyak warga Manggarai yang dengan tahu dan mau memilih tinggal bersama seperti pasangan suami istri meskipun hubungan mereka belum disahkan oleh hukum positif negara dan lembaga agama. Menyikapi fenomena ini, Gereja Katolik menegaskan kembali perihal sakralitas perkawinan yang telah diajarkan oleh Gereja bahwa perkawinan yang tidak diberkati dalam Gereja tidak memiliki validitas sakramental. Melalui praktik pastoral yang digalakkan, Gereja pertama-tama mendorong legalisasi dan pengukuhan perkawinan dalam Gereja, mengedukasi dan memberikan katekese kepada umat akan nilai luhur dan sakral suatu perkawinan, melakukan pendekatan kepada keluarga dan tokoh adat perihal pemahaman belis dalam upacara pernikahan. Melalui pendekatan studi pustaka dan analisis kritis yang digunakan, penelitian ini menemukan bahwa pemahaman akan kesakaralitasan dan kesucian perkawinan dalam Gereja Katolik dan Kitab Hukum Kanonik menjadi landasan pemahaman bagi masyarakat Manggarai untuk menolak praktik kawing kampong
METODE PEMBELAJARAN SENI TARI PUSPANJALI PADA ANAK DISABILITAS TIPE B DI SLB N 1 TABANAN
Full text linkBali terkenal dengan beragam kebudayaan, salah satunya adalah tari Bali. Salah satu fungsi seni tari adalah sebagai media edukasi membentuk kepribadian. Fungsi seni tari Bali sebagai media pembentukan kepribadian juga diterapkan bagi anak disabilitas. Kendalanya saat ini adalah masih sangat minim sekali pengetahuan pendidik tentang metode yang tepat untuk dapat dijadikan acuan dalam proses pembelajaran seni tari pada anak disabilitas. Guna menjawab hal tersebut guru pendidikan seni budaya di SLB N 1 Tabanan mengembangkan sebuah metode isyarat gerak tangan untuk pembelajaran seni Tari Puspanjali pada Anak disabilitas. Tujuan penelitian ini adalah untuk melakukan pengkajian terhadap landasan penting dalam mengembangkan metode isyarat gerak tangan tersebut, bentuk metode isyarat tangan, serta bagaimana implikasi dalam penerapan metode isyarat gerak tangan tersebut. Penelitian ini menggunakan metode penelitian kualitatif, sehingga data yang dikumpulkan dan disajikan dalam bentuk deskriptif. Hasil penelitian ini menunjukan landasan pengembangan metode pembelajaran seni tari puspanjali di SLB N 1 Tabanan adalah melihat faktor yang berkaitan dengan proses pendidikan, tujuan yang hendak dicapai, materi pelajaran, peserta didik dan fasilitas. Bentuk dari metode pola tangan tersebut adalah rangkaian simbol yang menggunakan tangan sebagai bahasa isyarat, sedangkan implikasinya adalah keikutsertaan peserta didik dalam pelestarian budaya, efektifitas watu pembelajaran dan meningkatnya kepercayaan diri peserta didik. Kesimpulannya metode pembelajaran seni tari puspanjali dengan isyarat tangan sangat membantu dalam meningkatkan keterampilan