E-Journal Universitas Hindu Indonesia
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FILOSOFI, ESTETIKA, DAN TRANSFORMASI DEKORASI BALI DARI TRADISI HINGGA MODERN
No full textDekorasi Bali lebih dari sekedar elemen visual yang memanjakan mata. Ia adalah manifestasi nyata dari filosofi hidup masyarakatnya yang berakar kuat pada nilai-nilai spiritual dan hubungan harmonis dengan alam. Tulisan ini mengkaji secara mendalam sejarah, makna filosofis, elemen-elemen kunci, dan evolusi penerapan dekorasi Bali, dari konteks sakral di pura hingga adaptasi modern di hunian dan resort kontemporer. Melalui analisis konsep-konsep seperti Tri Hita Karana dan penggunaan material alami, Tulisan ini menunjukkan bahwa keindahan dekorasi Bali terletak pada esensinya yang tidak hanya estetis, tetapi juga spiritual dan fungsional, menjadikannya warisan budaya yang tak lekang oleh waktu.
Kata Kunci: Dekorasi Bali, Estetika, Filosofi, dan Transformasi
IMPLEMENTASI MINDFUL LEARNING DALAM KEGIATAN YOGA ASANA DI SMPN 02 BELITANG MULYA
No full textRemaja memiliki segudang permasalahan mentalnya sendiri, seperti yang dialami oleh beberapa siswa di SMPN 02 Belitang Mulya. Mulai dari tidak adanya minat belajar, kurang fokus, sering membuat kegaduhan, dan membolos. Ini menjadi pusat perhatian bagi Kepala Sekolah dan Guru Agama Hindu agar menciptakan pembelajaran yang berkesadaran dan mendalam. Maka dari itu, tercetuslah kegiatan yoga asana yang dilaksanakan setiap hari jumat secara berkala. Ternyata, kegiatan tersebut membawa dampak positif tidak hanya bagi siswa tetapi juga bagi guru mata pelajaran lainnya. Dilihat dari fisik yang semakin bugar, mental yang semakin sehat, dan adanya perubahan karakter lebih disiplin. Hal inilah kemudian menjadi daya tarik bagi peneliti untuk mengkaji lebih mendalam mindful learning yang diimplementasikan dalam kegiatan yoga asana di SMPN 02 Belitang Mulya. Penelitian ini merupakan penelitian deskriptif kualitatif yang ditungjang dengan data observasi, hasil wawancara, studi kepustakaan, dan studi dokumentasi.
Kata Kunci: Implementasi Mindful, Learning, Yoga Asana
RESILIENSI DAN ADAPTASI URBAN TERHADAP KOMPLEKSITAS PERKOTAAN JAKARTA SEBAGAI IBU KOTA
No full textPenelitian ini secara komprehensif mengkaji resiliensi kota dan strategi adaptasi terhadap kerumitan urban di Jakarta, ibu kota Indonesia. Fokus utama adalah menganalisis peran krusial kolaborasi multi-aktor melalui model Pentahelix (pemerintah, akademisi, bisnis, komunitas, dan media) serta persepsi masyarakat terhadap inisiatif resiliensi. Jakarta, sebagai megapolitan dengan pertumbuhan pesat, menghadapi tantangan urbanisasi yang kompleks, meliputi kepadatan penduduk ekstrem, proliferasi permukiman informal, degradasi lingkungan (banjir, polusi), defisiensi infrastruktur, dan disparitas sosial-ekonomi yang mencolok. Studi ini mengadopsi pendekatan metode campuran (mixed methods), mengintegrasikan data kualitatif dari wawancara mendalam dengan representasi Pentahelix (10-15 responden per pilar) dan data kuantitatif dari survei terhadap 400 responden umum di Jakarta. Temuan awal mengindikasikan bahwa lima variabel pembahasan utama memiliki peran signifikan dalam mendukung resiliensi, dengan proyeksi kesesuaian kuantitatif sebesar 70-85% dengan efektivitas inisiatif yang dihipotesiskan. Penelitian ini diharapkan memberikan kontribusi empiris substantif dan wawasan teoretis yang relevan bagi pembuat kebijakan, praktisi, dan masyarakat urban dalam merumuskan strategi perencanaan kota dan pembangunan yang adaptif, inklusif, dan berkelanjutan di Jakarta, serta kota-kota megapolitan serupa di negara berkembang
PENILAIAN KAPASITAS DAYA DUKUNG DAN SEBARAN AKOMODASI TERHADAP KEMAMPUAN LAHAN DI KAWASAN EFEKTIF PARIWISATA DESA JUNGUTBATU, BALI
No full textKawasan Efektif Pariwisata Jungutbatu merupakan salah satu kawasan dengan tujuan wisata alam terbaik di Nusa Penida. Lonjakan jumlah kunjungan wisatawan yang terjadi pada KEP Jungutbatu dapat menimbulkan tekanan terhadap kualitas lingkungan di KEP Jungutbatu. Oleh karena itu penelitian ini bertujuan untuk menilai bagaimana kapasitas daya dukung KEP Jungutbatu serta menilai bagaimana kemampuan lahan dalam pengembangan penyediaan akomodasi penunjang aktifitas pariwisata. Penelitian ini menggunakan metode kuantitatif dan kualitatif dengan teknik pengumpulan data primer melalui observasi dan wawancara. Analisis data pada penelitian ini menggunakan analisis Daya Dukung Kawasan dari Teori Cifuentes serta analisis kemampuan lahan. Hasil penelitian ini menghasilkan nilai PCC sebesar 24.046 perhari, nilai RCC sebesar 16.156 perhari dan nilai ECC sebesar 1.696 perhari. Dibandingkan dengan jumlah kunjungan riil (Jkr) yang tercatat di kawasan sebanyak 1.050 orang/hari mendapatkan skema PCC > Jkr, RCC > Jkr, dan ECC > Jkr. Dari skema perbandingan tersebut, dapat disimpulkan bahwa kapasitas daya dukung kawasan wisata KEP Jungutbatu masuk ke dalam kategori daya dukung besar. Dari hasil analisis tumpang tindih pada peta kemampuan lahan terhadap sebaran akomodasi menunjukkan bahwa akomodasi pada KEP Jungutbatu seperti penginapan, villa dan homestay tersebar pada kemampuan lahan dengan kelas sedang sebesar 319,056 Ha
Pengaruh Kecerdasan Emosional, Motivasi Belajar dan Perilaku Belajar Terhadap Pemahaman Akuntansi
No full textUnderstanding accounting is the extent of the ability to understand accounting both in practice and theory. This study aims to determine the influence of emotional intelligence, learning motivation and learning behavior on accounting understanding. The population in the study was student of the Accounting Department who where still active and had finished taking financial accounting courses with the sample used being 77 respondents. The research method use is quantitative. The data analysis techniques used in this study are multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that (1) emotional intelligence has a positive and significant effect on accounting understanding, (2) learning motivation has a positive and significant effect on accounting understanding, (3) learning behavior has a positive and significant effect on understanding, the influence of independent variables on accounting understanding is 94,7%.
Pengaruh Nilai Tri Kaya Parisudha Dan Ketaatan Aturan Akuntansi Terhadap Pencegahan Kecurangan Pada Badan Usaha Milik Desa Se-Kecamatan Sidemen
No full textA Virllager-Ownerd Ernterrprirser (BUMDersa) irs a virllager erconomirc irnstirtutiron/erntirty whirch irs a lergal erntirty formerd and ownerd by ther Virllager Goverrnmernt, managerd erconomircally irnderpernderntly and proferssironally wirth all or most of irts capirtal berirng virllager weralth. Ther occurrerncer of many casers of fraud irn ther managermernt of Virllager Funds carrirerd out by irrrersponsirbler irndirvirduals cannot ber dernirerd irf acts of fraud occur irn BUMDersa, oner of whirch irs cheratirng or fraud. Ther airm of thirs rerserarch irs to derterrmirner ther irnfluerncer of ther Trir Kaya Parirsudha Valuers and Complirancer wirth Accountirng Rulers on Fraud Prerverntiron irn VirllagerOwnerd Ernterrprirsers irn Sirdermern Dirstrirct. Ther populatiron irn thirs study was all BUMDersa ermployerers irn Sirdermern sub-dirstrirct, totalirng 63 peropler, who werrer derterrmirnerd usirng a nonprobabirlirty samplirng terchnirquer, namerly saturaterd samplirng. Ther data collerctiron merthod irn thirs rerserarch irs a querstironnairrer terchnirquer. Ther analysirs terchnirquer users multirpler lirnerar rergrerssiron analysirs. Ther rersults of thirs rerserarch arer 1) Ther trir kaya parirsudha valuer has a sirgnirfircant posirtirver erfferct on prerverntirng fraud at BUMDers irn Sirdermern Dirstrirct. 2) complirancer wirth accountirng rulers has a sirgnirfircant posirtirver erfferct on fraud prerverntiron. Ther advircer girvern irs that BUMDers irn Sirdermern Dirstrirct arer erxpercterd to ber abler to buirld characterr baserd on Trir Kaya Parirsudha for all ermployerers through gerttirng userd to good ways of thirnkirng, sayirng and berhavirng, apart from that, complirancer wirth accountirng rulers nererds to ber mairntairnerd bercauser complirancer wirth accountirng rulers irs erfferctirver irn prerverntirng fraud
Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Pengendalian Internal Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Koperasi Simpan Pinjam Di Kecamatan Karangasem
No full textThe quality of financial reports in a Cooperative is very important for the suitability of the contents of the financial report with the cooperative\u27s accountability report to its members. So it is important during the preparation of financial reports to ensure quality, it is necessary to utilize the accounting information system properly, improve internal control in the cooperative and cooperative employees must have a good understanding of accounting. This study aims to determine the effect of the use of accounting information systems, internal control and accounting understanding on the quality of financial reports in Savings and Loan Cooperatives in Karangasem District. The number of samples in this study was 78 respondents who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques using the SPSS Version 24.0 for Windows application. The results of this study are that the Accounting Information System, Internal Control, and Accounting Understanding have a positive and significant effect on the Quality of Financial Reports
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangli
No full textThis study examines the role of the government in enhancing compliance with motor vehicle tax in Bangli Regency. Through a case study design, information was gathered by conducting comprehensive interviews with active taxpayers to explore their perceptions and experiences regarding government policies and programs. The findings indicate that government efforts, including mobile Samsat services, e-Samsat, and tax amnesty programs, have facilitated taxpayer compliance by providing accessible services and financial incentives. Continuous education through socialization, local media, and direct outreach further supports taxpayers’ understanding of the importance of timely tax payment. However, variations in taxpayer awareness, technical limitations in digital services, and socio-economic factors remain challenges that affect compliance. Overall, effective tax compliance requires a holistic strategy combining accessible services, ongoing education, persuasive approaches, and consistent supervision. These findings contribute to understanding the dynamics of taxpayer behavior and provide recommendations for improving government interventions to increase tax compliance
Analisis Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Pendapatan Dan Belanja Desa (APBDES) Di Desa Kecamatan Pupuan Kabupaten Tabanan.
No full textThe village financial system is a very crucial part of good village governance. With a well-organized, transparent, and accountable financial system, villages can manage village budgets and funds more effectively for the welfare of the community. This study aims to determine the application of the village financial system (Siskeudes) in the management of village income and expenditure finances (APBDES) in Pupuan District Village, Tabanan Regency. Data collection was carried out by conducting interviews with several sources. The data analysis steps were carried out by collecting data, analyzing data which can then be concluded. From the results of the analysis that has been carried out, it can be seen that most villages in Pupuan District use the village financial system to manage the village income and expenditure budget (APBDes). The obstacles faced by Pupuan District villages in implementing the authority to manage village finances are the minimal capacity of the apparatus, relatively narrow planning time, lack of village institution functions, and low participation of the community, government apparatus.
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Sektor Farmasi (BEI) Tahun 2021-2023
No full textThis study aims to determine the effect of audit tenure, auditor reputation, and audit committee on audit quality in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population in this study was all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a total of 12 companies over the three years of observation. Sampling used a non-probability sampling method with purposive sampling, resulting in a total sample of 36 data. To test the hypothesis, descriptive statistical analysis, classical assumption tests, logistic regression analysis, and coefficient of determination were used using SPSS. The results showed that audit tenure had no effect on audit quality, while auditor reputation and audit committee had a positive effect on audit quality.