E-Journal Universitas Hindu Indonesia
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KANDUNGAN PADA BUAH PARE SEBAGAI OBAT DIABETES MELITUS
No full textThe prevalence of degenerative diseases is increasing along with the increasing prosperity of society. Medicinal plants are proven to be one of the sources for raw materials for anti-diabetes mellitus drugs because among these plants have compounds that are efficacious as anti-diabetes mellitus. In this study, a literature approach or literature review method was used. Bitter melon plants are reported to contain secondary metabolites in the form of saponins, flavonoids, polyphenols, and beta carotene. These compounds are thought to stimulate the repair of beta cells so as to increase the process of insulin production. bitter melon fruit extract can increase the rate of cell metabolism through increasing and utilizing glucose by target cells whose effects are antidiabetic
NILAI PENDIDIKAN DALAM AYAH-AYAHAN WALI TABUH PETEGAK DI PURA AGUNG GUNUNG LEBAH DESA UBUDKECAMATAN UBUD KABUPATEN GIANYAR
No full textNilai dalam aktivitas seni dilibatkan dalam suatu prosesi seringkali dipandang sebagai bentuk pemujaan yang patut disokong secara nyata pada praktiknya. Hal demikian tidak saja akan menimbulkan berbagai dampak terhadap upacara yang dilakukan. Aspek pendidikan yang ternyata terkandung di dalamnya dipandang sebagai bentuk praktik nyata yang tidak didasarkan pada nilai untung rugi secara matirial melainkan ada nilai penting secara psikologis sebagai penggerak ritual. Kajian ini bertujuan untuk membahas masalah nilai pendidikan yang terkandung dalam proses ngayah wali di pura Gunung Agung Lebah desa Ubud Kecamatan Ubud Gianyar. Lewat pendekatan metoda kualitatif mencoba untuk memanfaatkan data primer dan sekunder yang didukung oleh data observasi partisipan, mengurai secara verbal keterlibatan pengkaji dan pelaku lainnya dalam kegiatan pengabdian ini untuk memperoleh hasil yang dapat menjawab dan menjelaskan nilai pendidikan tentang ngayah wali. Hal yang kemudian menjadi temuannya adalah bahwa ritual upacara di pura agung Gunung lebah dipraktikan seni tabuh lelambatan sebagai penyajian sakral saat upacara dilaksanakan. Nilai yang terkandung dalam praktiknya menunjukan bahwa kegiatan wali dimaksud menguatkan keyakinan masyarakat dan pelaku seni secara psikologi tentang keiklasan dalam beryadnya. Nilai keiklasan yang memaknai ketulusan dalam penyajian, dan juga menjaga hubungan bathin antara pelaku dan pemilik pura. Secara nyata menguatkan kembali penguasaan seni tabuh wali dalam upacara wali sebagai bentuk sajian bunyi sakral sebagai pemenuhan syarat dalam upacara
TRANSFORMASI KONSEPSI EKOLOGI HINDU, DARI PRAKTIK RITUAL MENUJU ENVIRONMENTAL
No full textAlam merupakan ruang besar bagi lingkungan hidup untuk dapat tumbuh dan berkembang. Apabila dijaga kelestariannya akan dapat memenuhi segala kebutuhan manusia. Baik untuk pemenuhan konsumsi jasmani, maupun keperluan religi umat Hindu dalam bentuk ritual yang bahan pokoknya sangat tergantung pada pasokan sumber daya hayati dari alam. Namun realitanya, akibat umat Hindu lebih menonjolkan praktik ritual, berdampak serius pada semakin berkurangnya daya dukung alam. Penyebab utamanya, bukan karena alam melainkan akibat eksploitasi manusia, khususnya umat Hindu yang hanya mengambil manfaat tanpa disertai aksi environmental seperti merawat dan melestarikan sumber daya alam. Untuk itu perlu dilakukan penelitian tentang pentingnya umat Hindu mentransformasi konsepsi ekologi Hindu, dari praktik ritual menuju enviromnetal, dengan rumusan masalah : 1) Mengapa penting mentransformasi konsepsi ekologi Hindu, dari ritual menuju environmental ?, Bagaimana bentuk transformasi konsepsi ekologi Hindu, dari ritual menuju environmental ?, dan 3) Bagaimana implikasi transformasi konsepsi ekologi Hindu, dari ritual menuju environmental terhadap pelestarian alam ?. Penelitian ini tergolong kajian kualitatif deskriptif interpretatif yang akan dianalisis dengan menggunakan teori Religi, teori Struktural Fungsioanlisme dan teori Ekologi.
PENGUJIAN KUAT TEKAN DAN KUAT LENTUR BALOK LAMINASI KOMBINASI BAMBU PETUNG (DENDROCALAMUS ASPER) DAN KAYU KAPUK RANDU (CEIBA PENTADRA) SEBAGAI BAHAN KONSTRUKSI ALTERNATIF
No full textThe demand for wood as a construction material continues to increase in line with the growth of the industrial and development sectors. However, the limited availability of timber due to deforestation and forest degradation demands a more sustainable material alternative. This study aims to find out and compare the values of compressive strength and flexural strength of laminated blocks made of petung bamboo, kapuk randu wood, and a combination of both. The method used was a laboratory experiment with mechanical testing of three groups of laminated beams, each consisting of three specimens. Testing is carried out after the block reaches the age of 7 days. The test results showed that the petung bamboo (BP) beams had an average compressive strength value of 26 MPa and an average flexural strength of 118.56 MPa, making it the group with the highest mechanical performance. The kapuk randu (KR) beam showed the lowest value in both parameters, with a compressive strength of 4 MPa and a bending strength of 27.36 MPa. The combination group of petung-kapuk randu bamboo (KMB) is somewhere in between, with an average compressive strength of 12 MPa and a flexural strength of 53.20 MPa. BP-2 and KMB-2 specimens showed optimal performance in each group. Based on these results, petung bamboo is proven to have high potential as an environmentally friendly construction material, both singly and in combination. The lamination technique on this material can increase mechanical strength and offer a sustainable alternative to the use of conventional wood
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada BUMDES Se-Kabupaten Klungkung
No full textAn entity\u27s management of financial resources is accounted for through the quality of its financial statements. Structured reports on the financial position and transactions completed and reported by a reporting entity characterise the quality of financial statements. Financial statements are considered high quality and valuable to various users if the data presented are understandable, relevant, reliable and comparable. The level of education, accounting knowledge, and the use of information technology are some of the variables that affect the quality of financial statements. The purpose of this study was to examine the effect of education level, accounting knowledge, and use of technology on the quality of financial reports produced by BUMDes throughout Klungkung Regency. Using primary data, this study employed quantitative research methodology. A total of 238 BUMDes employees in Klungkung Regency became the population of this study. Purposive sampling was used in this study to determine the sample size, which resulted in 54 respondents. The research findings show that the level of education significantly and positively affects the quality of financial statements. The quality of financial statements is positively and significantly influenced by accounting knowledge. The quality of financial statements is not affected by the use of information technology. Based on the findings of the current study, it is anticipated that by determining technology needs, improving infrastructure, educating system users, and conducting frequent assessments, the use of technology will increase
Pengaruh Pengendalian Internal, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Kecurangan (Fraud) Pada LPD Se-Kecamatan Ubud
No full textAccounting knowledge plays a crucial role in the effective management of LPD funds. However, there is also the potential for misuse of this knowledge, leading to issues such as fraud. This study aims to investigate the impact of internal control, whistleblowing systems, and individual morality on fraud prevention within LPDs in the Ubud District. The study\u27s population consists of all LPD employees in the Ubud District, comprising 378 employees across 30 LPDs. Data was collected from all 378 employees using a saturated sampling technique. The analysis methods employed include multiple linear regression, the coefficient of determination, as well as t-tests and F-tests. The results show that internal control systems, whistleblowing mechanisms, and personal ethical standards each contribute positively and significantly to the prevention of fraud
Pengaruh Efektivitas Pengendalian Internal, Love of Money, Religiusitas Terhadap Kecurangan Pengelolaan Dana Desa Se-Kecamatan Pupuan Kabupaten Tabanan
No full textA village, according to Law Number 6 of 2014, is a legal community unit with territorial boundaries that has the authority to regulate and manage government affairs and community interests based on the rights of origin and traditions recognized in the Indonesian government system. The Village Government, led by the Village Head and assisted by village officials, is responsible for managing village finances, including Village Funds which are sourced from the APBN and used for governance, development, guidance and community empowerment. Village financial management is regulated in Minister of Home Affairs Regulation Number 20 of 2018 and Number 73 of 2020, and the use of Village Funds is regulated by Village Minister Regulation Number 7 of 2023. The planning process to accountability of the APBDes is carried out by the Village Head together with village officials and involves the Village Consultative Body (BPD). Even though there is a detailed internal control system, irregularities or fraud still occur in village financial management, especially the Village Fund, which involves data manipulation, asset theft, or violations of business ethics. This research is quantitative research by testing hypotheses on the influence of independent variables, namely Internal Control Effectiveness, Love of Money, Religiosity, which influence the dependent variable, namely Fraud. The population in this study was all village officials including the Village Head, Village Secretary, Village Technical Executive and Village Regional Executive, along with all members of the Village Consultative Body (BPD) in villages throughout Pupuan District, Tabanan Regency, totaling 330 people. The nuumber of sampeles in this studiy was 126 using the Purposive Sampling and tested using multiple linear regresion analiysis technques. Based on research, The effectiveness of internal control and religiosity have a negative and significant effect on fraudulent management of village funds, while love of money has no effect on fraudulent management of village funds
Kinerja Sistem Informasi Akuntansi: Dukungan Manajemen Puncak, Kualitas Sistem, Formalisasi Pengembangan: (Studi Kasus: Lembaga Perkreditan Desa Se-Kecamatan Mengwi Badung)
No full textThe level of achievement that an individual or team within an organization can access and manage, based on their designated authority and responsibilities, in compliance with legal standards without breaking the law and in accordance with the moral and ethical results, is referred to as the accounting information system performance. eventually turns into accounting data that is applicable to decision-making. The purpose of this study is to evaluate the formalization of system development, the effectiveness of the accounting information system, and the impact of top management assistance. This study, which focused on a sample of 190 employees from the Mengwi, Badung District LPD, was carried out at LPDs in the Mengwi District. Coefficient of determination, multiple linear regression, hypothesis testing, and traditional assumption tests were used to examine the data. The results show that the accounting information system\u27s performance is positively and considerably influenced by top management support. Furthermore, the performance of the accounting information system is positively and significantly impacted by its quality. Moreover, the performance of accounting information systems is positively and considerably impacted by the formalization of system development.
 
Bagaimana Strategi Pemasaran Rumah Sakit di Indonesia Agar Bisa Diakui di Dunia Internasional?
No full textThis study aims to analyze and formulate effective marketing strategies for hospitals in Indonesia to be recognized internationally. In facing global competition, Indonesian hospitals need to improve service quality and develop marketing strategies based on digital technology to reach international patients. Digital marketing through social media and websites plays a crucial role in expanding the hospital\u27s reach in the global market. Furthermore, strong branding and leveraging international accreditations, such as Joint Commission International (JCI), are essential for enhancing the hospital\u27s image internationally. This research identifies challenges faced by Indonesian hospitals, such as limited digital infrastructure and human resource skills in international marketing. The research method used is a literature review, analyzing various sources from journals, articles, and reports related to hospital marketing, digital marketing, branding, and international accreditation. The results show that Indonesian hospitals need to adopt stronger digital marketing strategies to compete in the international market. Digital marketing and social media are effective tools for reaching international patients, while branding that emphasizes service quality and local culture is also key. However, challenges related to infrastructure and marketing skills need to be addressed to optimize the global market potential
MASTERPLAN PENGEMBANGAN DESA BERBASIS AGROWISATA DAN BUDAYA DI DESA TORONGREJO, KECAMATAN JUNREJO, KOTA BATU
No full textKota Batu, punya pengalaman yang baik dalam pengembangan potensi pariwisata dan berhasil mendongkrak kesejahteraan ekonomi masyarakat sekitar. Dalam hal ini, tidak dapat dipungkiri bahwa keberhasilan pengembangan desa di Pandanrejo yang saat ini identik dengan wisata keluarga seperti Baloga menjadi salah satu pemantik desa-desa lain untuk membangun potensi wisata di daerahnya. Hal serupa juga membuat desa Torongrejo mulai mempelajari pola-pola pengembangan tersebut untuk turut membuat desanya yang juga memiliki potensi wisata berbasis agrikultur, alam dan budaya bisa dikembangkan. Sejalan dengan potensi tersebut, konsep agrowisata dan atraksi budaya dapat menjadi salah satu alternatif pengembangan di desa Torongrejo. Selain padat karya, konsep ini juga dapat menjadi tempat berbagai macam potensi agrikultur lokal untuk dipasarkan. Kemudian, potensi wisata perkotaan yang jenuh dengan hiruk pikuk perkotaan serta naiknya tren wisata berbasis edukasi dapat menjadi salah satu opsi arah pengembangan Desa Torongrejo kedepannya