E-Journal Universitas Hindu Indonesia
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KONTESTASI TEOLOGIS PADA PURA PENATARAN AGUNG CATUR PARHYANGAN RATU PASEK DI DESA PAKRAMAN PUNDUKDAWA KABUPATEN KLUNGKUNG PROVINSI BALI
Get PDFTahun 2016 yang lalu, dibangun satu pura besar di atas bukit yang diberi nama Pura Penataran Agung Catur Parhyangan Ratu Pasek Linggih Mpu Gana, bertempat di Kabupaten Klungkung, Provinsi Bali. Latar belakang berdirinya Pura Penataran Agung Catur Parhyangan Ratu Pasêk Linggih Mpu Gana, di Desa Pakraman Pundukdawa, Kabupaten Klungkung adalah karena semakin terdidik dan kritisnya generasi muda Bali yang bisa menilai lingkungan sosialnya. Mereka bakti kepada Ida Bhatàra Kawitan dan Leluhur sebagai kewajiban, bhisama Ida Bhatara Kawitan dan Leluhur yang menegaskan bahwa Warga Pasêk adalah keturunan Bràhmana Jati yang harus dipatuhi. Warga Pasêk merasakan adanya diskriminasi oleh kelompok Tri Wangsa pada saat itu. Ajaran teologi Hindu yang dijadikan landasan pembangunan bangunan suci di Pura Penataran Agung adalah teologi Hindu Saiva Siddhànta khususnya ajaran yang tersurat dalam kitab Vrhaspati Tattva, Tattva Jñàna dan Mahàjñàna yang menguraikan tentang Tri Purusa (Siva, Sadasiva dan Parama Siva) dalam bentuk Padmàsana sebagai sthana suci dan implementasinya dalam wujud pura dengan bangunan suci berupa padmàsana dan meru. Upacara yang dilaksanakan adalah upacara mapeselang dengan ma-jajiwan yang mengandung ajaran anekatva menjadi ekatva, yaitu polytheisme menuju monotheisme bahkan monisme. Pembangunan pura beserta upacara-upacaranya mengikuti upacara di Pura Dasar Bhuwana Gelgel, menunjukkan kontestasi bahwa Warga Pasek adalah besar dan mampu menunjukkan dirinya mempunyai pura dengan pemujaan khusus kepada Sang Hyang Pasupati yang tidak dapat dijumpai pada pura yang lainnya di Bali atau pun juga di luar Bali
Pengaruh Akuntabilitas, Transparansi Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa : Studi Kasus Di Desa Se-Kecamatan Abiansemal, Kabupaten Badung
Get PDFcommunity money is money used to support state administration. implementation of development, community development and community support. This research aims to determine the impact of accountability, transparency and community involvement on community financial governance in the Abiansemal region. All the local leaders in Abiansemal region,with a total of 271 people are the population used in this research. Total sample of 144 people using purposive sampling method. The tests carried out are instrument tests and classical assumption tests, Once the data reviewed using multiple processes checking options, t and f test. From this analysis, stating and answering those questions felt good. and community management in Abiansemal region. Transparency has a positive impact on community financial management in Abiansemal communities. Community involvement has a positive impact on community financial management in Abiansemal
Budaya Tri Hita Karana Memoderasi Pengaruh Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Di Kecamatan Sukawati
Get PDFLPD is a traditional community institution that only exists in Bali, making this financial institution unique because its management is imbued with the spirit of Hindu customary law and culture, so its existence should be maintained. The number of cases of fraud (fraud) against LPD funds makes the need for better management to prevent the occurrence of such fraud. The purpose of this study was to investigate the effect of the whistleblowing system on fraud prevention moderated by the Tri Hita Karana culture at LPDs in Sukawati District. The population used in this study were all LPD employees in Sukawati District who were registered at LPLPD Gianyar as many as 138 people, using the saturated sample technique, so that the entire population was sampled because all employees at the LPD had the potential to commit or see fraud research sample. Data were analyzed using PLS Moderation analysis. The results of the analysis show that the whistleblowing system has a positive and significant effect on fraud prevention at LPDs in Sukawati District. The Tri Hita Karana culture is able to moderate (strengthen) the relationship between the whistleblowing system and fraud prevention at LPDs in Sukawati District. It is recommended that the LPD in Sukawati District be able to provide good protection, maintain the confidentiality of the reporter\u27s identity, so that every employee who knows fraudulent acts can report and have a sense of security when carrying out these reporting actions
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Ketepatwaktuan Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021
Get PDFFinancial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how
Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Profitability, Leverage, and Company Size impact the punctuality of submitting financial statements among manufacturing firms listed on the Indonesia Stock Exchange between 2018 and 2021. The study\u27s population consists of financial statements from manufacturing companies listeid on the Indonesia Stock Exchange (IDX) during the aforementioned priod. Purposive sampilng was used to sample a total of 209 businesses, and testing methods included logistic regression analysis. The findings of this study suggest that profitability influences the timely submission of financial reports in a favorable way. Leverage has no impact on how quickly financial reports must be submitted. A company\u27s size has a beneficial impact on how quickly financial reports are submitted
Analisis Tax Review Atas Surat Pemberitahuan Tahunan CV. Prema Desain Tahun Pajak 2020
Get PDFFinding the Tax Review Analysis of the Calculation of Annual Notification Letters for the Period of CV is the aim of this study. Design by Prema. Qualitative methods were employed to obtain data for the study through interviews and documentation. This study employed engineering triangulation as a data analysis method. Gathering data, condensing data, presenting data, and generating conclusions are the tasks involved in data analysis. The investigation\u27s findings are CV. Prema Design has reported VAT and PPh Article 21 properly and correctly according to existing regulations. This is proven by the equalization of VAT in 2023 and PPh article 21 which does not cause a difference. Based on the profit/loss report of CV. Prema Design throughout the time frame of January 1, 2023, to December 31, 2023, it is evident that the computation of fiscal adjustments was accurate, either negative fiscal corrections or positive fiscal corrections”
Pengaruh Literasi Keuangan, Ekspektasi Return, Dan Persepsi Risiko Terhadap Minat Investasi Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia
Get PDFThe foundation of all initiatives for economic expansion and recovery is investment. Among the universities with an investment gallery is UNHI. The information indicates that there are 333 clients of BEI UNHI Investment Gallery, most of whom are UNHI students. In comparison to the total number of UNHI students 3.034 this figure is quite smallThis study intends to investigate how risk, return expectations, and financial literacy are perceived by UNHI Faculty of Economics, Business, and Tourism students, and how these aspects affect their investing preferences. Students from the UNHI Faculty of Economics, Business, and Tourism\u27s Accounting Study Program\u27s sixth and eighth semesters made up the study\u27s population. 181 samples were employed in this study due to the probability sampling method used in the sampling process. The analytical approach employed in this study is multiple regression analysis. The study\u27s findings show that students at the UNHI Faculty of Business Economics are more interested in investing when they are financially literate, have higher return expectations, and perceive less risk. 
EKSPLORASI POTENSI UMKM PELINGGIH STYLE BALI: STUDI KASUS PENERAPAN STRATEGI PEMASARAN DIGITAL
Get PDFPelinggih Gaya Bali, which is part of the Balinese Hindu tradition, has great potential to be developed as a cultural product with high economic value. This research aims to explore the market potential of Pelinggih Gaya Bali through the implementation of digital marketing strategies. The methods used include mentoring, training, discussion, and evaluation carried out at UD Astanadi MSME, Denpasar. The results of the activities show that digital marketing, through social media and marketplaces, significantly helps MSMEs in expanding market share and building strong personal branding. In addition, digitalization provides opportunities for MSME players to reach global markets and increase competitiveness in the modern era. By integrating technology-based marketing strategies and a deep understanding of digital consumers, Balinese-style pelinggih products are expected to contribute to the growth of Bali\u27s creative economy, while preserving ancestral cultural values
PERAN FORUM KERUKUNAN UMAT BERAGAMA (FKUB) DAN FORUM PEMUDA LINTAS AGAMA (FPLA) DALAM MEWUJUDKAN MODERASI BERAGAMA DI KABUPATEN KULON PROGO
No full textPenelitian ini bertujuan untuk menganalisis peran Forum Kerukunan Umat Beragama (FKUB) dan Forum Pemuda Lintas Agama (FPLA) dalam mewujudkan moderasi beragama di Kabupaten Kulon Progo. Moderasi beragama menjadi pendekatan penting untuk menjaga kerukunan di tengah keberagaman agama dan budaya, yang sering menghadapi tantangan seperti intoleransi, diskriminasi, dan konflik antarumat beragama. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus, yang memungkinkan eksplorasi mendalam terhadap fenomena lokal terkait peran FKUB dan FPLA. Hasil penelitian menunjukkan bahwa FKUB berperan dalam memfasilitasi dialog antarumat beragama, memberikan rekomendasi terkait pendirian tempat ibadah, memberikan pandangan atau pendapat kepada umat tentang kebijakan yang terkait dengan usaha kerukunan antar umat beragama kepada pemerintah daerah serta mensosialisasikan kebijakan-kebijakan pemerintah yang terkait dengan masalah kerukunan. Sementara itu, FPLA berfokus pada penguatan moderasi beragama di kalangan pemuda melalui upaya preventif di kalangan pemuda untuk mencegah konflik beragama di Kabupaten Kulon Progo, menjaga kerukunan umat beragama di Kabupaten Kulon Progo, menfasilitasi kegiatan keberagaman yang ada di Kabupaten Kulon Progo. Kolaborasi antara FKUB dan FPLA tidak hanya menjaga kerukunan tetapi juga mendorong partisipasi aktif masyarakat dalam menciptakan lingkungan yang damai, toleran, dan inklusif. Penelitian ini menegaskan pentingnya peran kedua organisasi tersebut dalam menjadikan Kabupaten Kulon Progo sebagai model kerukunan di tengah keberagaman Indonesia.
 
PKM PEMBERDAYAAN IBU-IBU PKK DALAM PENGOLAHAN LIMBAH RUMAH TANGGA MENJADI BERNILAI EKONOMI DAN PEMASARANNYA MELALUI MEDIA ONLINE DI DESA ADAT BUALU BALI
No full textWaste has numerous impacts on humans and the surrounding environment. Waste is a challenging problem to address in both large and small cities in Indonesia, including in the Bualu Traditional Village, Badung. This is due to the community\u27s consumer habits, which consistently produce waste, especially plastic, with every product used. Creatively utilizing plastic waste for handicrafts is a viable solution for transforming plastic waste into useful items, even those with sales value and aesthetic appeal. The series of training sessions provided to PKK (Family Welfare Movement) women has positively impacted participants\u27 knowledge, skills, and confidence in managing household waste into creative, marketable products. Participants are not only able to create high-quality recycled products, but also understand how to set appropriate selling prices and market products through digital platforms
AKTUALISASI NILAI SATYA SEMAYA PADA TARI TRESNA SMARA
No full textPola kehidupan sosial orang dulu sangatlah baik, di mana satu sama lain saling membantu. Setiap orang pun saling membaur dan menjalin komunikasi yang harmonis. Namun tidak bisa dipungkiri juga jika sifat negative selalu ada dalam diri manusia. Salah satunya adalah sifat manusia dalam hal kesetiaan, yang mana kalau kita lihat di kehidupan sehari-hari, banyak sekali yang tidak bisa menjaga ucapan/ janji yang pernah diucapkan oleh seseorang. Terkait sifat kesetiaan inilah, penata menuangkannya ke dalam Garapan tari kreasi baru, yang berbentuk tari bebancihan yang berjudul Tresna Smara. Kata Tresna Smara diambil dari Bahasa sansekerta yang artinya: Tresna artinya cinta, kasih dan sayang sedangkan Smara artinya asmara, cinta. Sehingga bisa diartikan cinta kasih. Karya tari kreasi baru Tresna Smara merupakan sebuah karya tari yang di hasilkan sesuai dengan perkembangan jaman, dengan mengambil bentuk tari bebancihan, dengan bertemakan percintaan. Garapan mengambil tema kesetiaan dengan menggambarkam cerita tentang percintaan Sampik Ingtai, dari mereka bertemu sampai mengikat janji. Garapan ini menampilkan sifat kesetiaan seseorang terhadap janji yang sudah diucapkan, yang tertuang dalam Panca Satya, yaitu Satya Semaya. Maksud dan tujuan garapan seni ini seorang pencipta mampu menuangkan nilai-nilai yang perlu diresapi oleh masyarakat dan dapat dijadikan pedoman dalam lingkungan masyarakat tersebut. Garapan Tari ini memiliki dua rumusan penciptaan, antara lain: 1) Bagaimana wujud dan konsep satya semaya pada garapan tari ini, 2) Apa makna filosofis dan pesan dari penggambaran Satya Semaya dalam tari tersebut. Metode yang dipergunakan dalam Garapan ini adalah teori/metode dari Alma Hawkin dalam bukunya yang berjudul Creating Through Dance.Teori tersebut diterjemahkan oleh Y.Sumandiyo Hadi dalam bukunya Mencipta Lewat Tari, yang menyebutkan tiga tahapan penting dalam penciptaan tari, yakni Tahap penjajagan (eklsplorasi), tahap percobaan (Improvisasi) dan Tahap Pembentukan (Forming). Pesan yang terkandung dalam garapan ini adalah bahwa kita sebagai manusia, harus memiliki rasa kesetiaan terhadap semua pihak. Aktualisasi dari tari Tresna Samara ini mengajarkan kita bahwa cinta sejati tidak cukup hanya dengan perasaan, tetapi harus disertai dengan ketulusan hati, kejujuran, dan tanggung jawab