E-Journal Universitas Hindu Indonesia
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PERKAWINAN ASU PUNDUNG ALANGKAHI KARANG HULU BERIMPLIKASI BIAS GENDER TERHADAP PEREMPUAN HINDU
Full text linkArtikel ini bertujuan merenungkan kembali kebijakan tentang gender sekaligus sebagai masukan terutama untuk meminimalkan dampak akhirnya. Metode analisis deskriptif-kualitatif digunakan melalui pengumpulan hasil wawancara dan studi dokumen dari beberapa informan yang mengalami kasus serupa. Hasil kajiannya menunjukkan memang telah terjadi bias gender dalam perkawinan yang dianggap terlarang terhadap perempuan. Terjadinya pembatasan perkawinan yang dilatarbelakangi prinsip antropologi pratiloma dalam perkawinan menurut Hindu, termasuk sistem perkawinan hipergami. Bahwa perkawinan asupundung alangkahi karang hulu, dalam hukum adat Bali terhadap perempuan yang menikah dengan laki-laki dari wangsa (kasta) berbeda berimplikasi secara psikologis dikarenakan sanksi adat hanya dibebankan dengan hukuman sepihak terhadap mempelai perempuan. Sanksi adat seperti larangan mengunjungi keluarga, status sosial yang kurang dihargai di rumah suami, menciptakan kondisi lebih tertekan dan diskriminatif dapat membatasi peran serta perempuan di masyarakat
Symbolic Values in Mandala Painting by I Dewa Nyoman Batuan
Full text linkBali is well known for its art and culture, both nationally and internationally. Therefore, it is not surprising that in Bali, art and culture have developed very rapidly, including painting. In the 1930s, a new Balinese painting emerged whose subject matter was people in everyday life. For example, ritual activities in temples, rice harvesting scenes, traditional festival processions, crowded market scenes, and animal life became the central themes of Balinese painters\u27 artworks. However, the issue of art, especially painting in Bali, is not widely studied academically by artists, especially by naturalist artists. In fact, the main painting by I Dewa Nyoman Batuan contains many symbolic values, both religious symbols and cultural symbols, especially Hindu religion and culture. The problem is why paintings by I Dewa Nyoman Batuan are said to contain high symbolic value? Then how is the visualization of symbolic values in the works of I Dewa Nyoman Batuan, and what are the implications for social, cultural, religious life, and for the life of art itself.
This research uses a qualitative approach with qualitative-interpretative analysis techniques. Data collection techniques were carried out by observation, in-depth interviews, and document studies. The results obtained, namely there are several factors that cause mandala painting art by I Dewa Nyoman Batuan to be said to contain high simbolic value, such as philosophical factors, ideological factors, theological factors, and the use of symbols in religious and cultural life. Then the forms of visualization of symbolic values in the painting by I Dewa Nyoman Batuan are visualization in the form of the puppet world, flora and fauna, and visualization in the form of a round mandala. The content of these symbolic values has implications for social life, culture, religion, and the life of art itself. Interesting findings obtained in this study are factually this study found that the mandala painting art by I Dewa Nyoman Batuan has advantages, namely the content of symbolic values, in its presentation there is an integration pattern between internal factors called taksu with environmental factors. This can be seen from the genes passed down by his grandfather I Dewa Nyoman Batuan, who was also a painter, and then supported by the environment where Pengosekan Village is a center for painting crafts that shape the personality of I Dewa Nyoman Batuan as a painter with character. Meanwhile, the theoretical findings affirm aesthetic theory, semiotic theory, and value theory in the sense that the three theories also seem to apply in this research locatio
PEMBERDAYAAN BADAN USAHA MILIK DESA KERTI DANA DALAM MEWUJUDKAN DESA MANDIRI DI DESA ABANGSONGAN, KINTAMANI
Full text linkThis community service activity was carried out at BUMDes Kerti Dana in Abangsongan Kintamani Village. Based on the results of initial observations with the Abangsongan village government apparatus, the biggest problem faced is the lack of synergy between the village government, village communities, business actors, and BUMDes in order to develop the village\u27s economic potential. The poor cooperation between the village government, village communities, business actors and BUMDes can be seen from the lack of training and development programs for the community in terms of business management. The solutions given to these problems are (1) Providing counseling related to a more detailed and comprehensive description of the importance of strengthening BUMDes management in order to optimize BUMDes functions for the development of the potential of the village of Abangsongan. (2) Provide education regarding good Bumdes governance. (3) Providing training on basic budget preparation, SOP preparation, business innovation training that will be developed by Bumdes. BUMDes have an important role for the economy of the village government to improve the welfare of its citizens. The results of this PKM activity have a positive impact on increasing the understanding of BUMDes managers. Socialization, training and mentoring activities can increase the understanding and skills of BUMDes managers in the Abangsongan Kintamani village to fulfill administrative obligations, develop SOPs as activity guidelines
ADAPTASI KETENTUAN PERPAJAKAN DALAM TRANSAKSI DIGITAL PADA PLATFORM FINANCIAL TECHNOLOGY
Full text linkThe adaptation of tax regulations for digital transactions on fintech platforms has become a critical focus in the current era of digital transformation. This study aims to examine the implications and challenges associated with understanding and implementing tax regulations in the context of digital financial transactions. Employing a descriptive analysis approach, this research explores the evolution of fintech platforms and their impact on taxation. Utilizing secondary data from existing tax policies and relevant literature, the study highlights the complexity of tax regulations that must be adjusted to accommodate digital transactions. The findings indicate that taxation on fintech platforms necessitates regulatory modifications that account for the unique characteristics of digital transactions, including rapid transaction speeds, ambiguous geographic boundaries, and complex business models. While efforts have been made to interpret and implement appropriate tax regulations, challenges persist, such as the lack of global regulatory uniformity and the rapid evolution of fintech innovations. This research underscores the necessity of striking a balance between technological innovation and effective tax compliance. A deeper understanding of the adaptation of tax regulations in digital transactions is expected to support the efforts of governments, regulatory bodies, and industry stakeholders in fostering a more transparent and equitable regulatory environment while promoting sustainable fintech growth
PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkMining companies are business entities involved in the exploration, extraction and processing of mineral resources from the earth, including various commodities such as metals, fossil fuels and non-metallic mining materials. This sector plays an important role in the Indonesian economy, with a significant impact on GDP and state revenues through taxes and royalties. Dividend policy in the mining sector is influenced by various factors that can influence investment decisions and business strategies, although several coal issuers experienced a decline in profits but continued to distribute dividends to shareholders. The sample in the study used a purposive sampling technique with a total sample of 86 companies with a cross section period, namely 2023. The analysis technique used logistic regression analysis. The research results show that institutional ownership and liquidity have no effect on dividend policy. Meanwhile, profitability and company size have a positive effect on dividend policy
Pengaruh Budaya Organisasi Dan Moralitas Individu Terhadap Pencegahan Kecurangan Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan
Full text linkFraluld prevention is aln alction thalt caln be talken to prevent people from lying, plalgialrizing, stealling, extorting, malnipullalting, collulsion alnd deceiving other people with the alim of enriching themselves or other people/groulps by brealking the lalw. This resealrch alims to alnallyze the influlence of orgalnizaltionall culltulre alnd individulall morallity on preventing fraluld in Villalge Credit Institultions (LPD) in Soulth Kultal District. The popullaltion in this stuldy wals al totall of 306 employees in 9 LPDs in Soulth Kultal District. The salmpling method in this resealrch ulsed pulrposive salmpling, nalmely al salmple selection techniqule ulsing certalin criterial, where the salmple in this resealrch consisted of 103 respondents consisting of the LPD chalirmaln, depulty, secretalry, trealsulrer, teller alnd collector. The alnallysis techniqule ulsed is mulltiple linealr regression alnallysis. The resealrch resullts show thalt orgalnizaltionall culltulre hals al significalnt positive effect on fraluld prevention alnd individulall morallity hals al significalnt positive effect on fraluld preventio
Pengaruh Pemasaran Online Terhadap Keputusan Pembelian dalam Peningkatan Penjualan J.Co Donuts & Coffee
Full text linkBy implementing accurate marketing strategies through exploiting opportunities to increase sales, the company\u27s position in the market can be improved or maintained. The aim of this research is to explain how much influence online promotions have on purchasing decisions in increasing sales of J.Co Donuts & Coffee in Denpasar City. The population in this study was 230 people with a sample of 84 respondents using simple random sampling techniques. The data analysis methods used are data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing. The research results show that online marketing, which consists of the variables personal relevance, interactivity, message and brand familiarity, has a significant influence simultaneously on purchasing decisions. Partially, only the personal relevance variable has a significant influence on purchasing decisions. The independent variable in this study has a percentage contribution of influence of 89.1% on purchasing decisions, while the remaining 10.9% is influenced by other variables not included in this model
Pengaruh Literasi Keuangan, Financial Self Efficacy, dan Locus of Control terhadap Perilaku Keuangan
Full text linkFinancial behavior refers to individual actions in managing personal finances, such as planning, controlling and managing sound finances. The objectives of this study was to examine how financial literacy, financial self-confidence, locus of control impact the financial conduct of FEB Unud students. A sample of 100 individuals was selected using purposive sampling, and data was gathered through a survey employing a questionnaire. Descriptive and inferential analyses, supported by SPSS version 26 software, were utilized to interpret the data. The findings indicated that while financial literacy and financial self-confidence significantly and positively influenced the financial behavior of FEB Unud students, locus of control did not demonstrate a significant effect
LANDASAN TEOLOGI PRAKTIK RITUAL HINDU
Full text linkBasically, ritual activities are a series of sacred (sacred / sacred) actions carried out by Hindus using certain tools, places, and certain ways. Its main function is as a medium to surrender by worshiping God along with His manifestations accompanied by various offerings while accompanied by prayers (mantras) in order to obtain a gift of salvation. The rituals that are often encountered and experienced and carried out in daily life are generally life cycle rituals such as the rituals of birth, marriage, until death that are religiously believed by followers. Hinduism itself as a religion constructed by three basic frameworks positions "ritual" (event) as a supplement of material (skin / packaging) to support the element of "ethics" (moral) as part of an essence that is strengthened as well as to strengthen the foundation of "philosophy" (tattwa) as substance
PENGARUH KARAKTERISTIK PENGENDARA TERHADAP FATALITAS KORBAN KECELAKAAN YANG MELIBATKAN MODA SEPEDA MOTOR DI KABUPATEN GIANYAR
Full text linkThe increasing number of motorcycles in Indonesia, especially in Bali and Gianyar Regency, is not balanced by adequate road infrastructure and public transportation, resulting in an increase in traffic accidents. The main factors causing accidents are humans, vehicles, and roads and the environment, with human factors as the dominant cause. This study aims to analyze the influence of driver characteristics on the fatality of victims of traffic accidents involving motorcycles. This quantitative study involved 400 respondents from Gianyar Regency through the distribution of questionnaires. Validity and reliability tests were carried out, and data analysis used multiple linear regression with F tests and t tests. The results of the study showed that the variables of young age that meets the requirements (X1.2), not attending school (X2.1), physical and psychological conditions of drivers (X3), and driving with poor concentration (X4.2) have a significant positive effect on accident fatalities. Simultaneously, the four variables also have a significant effect with F count = 54.892> F table = 0.070. The regression model obtained is: Y = 0.249 + 0.098X1.2 + 0.077X2.1 + 0.142X3.2 + 0.159X4.3 + e. In conclusion, driver characteristics have a significant influence on the fatality rate of traffic accidents in Gianyar Regency