E-Journal Universitas Hindu Indonesia
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PRATYAKSA: KONSEP PEMBELAJARAN HERMENEUTIS BAGI SISWA DALAM KEHIDUPAN SOSIO-KULTURAL DI BALI
Get PDFThe education system should be a common thread between socio-cultural natural life and new generations of Bali. In this connection a learning concept is needed that brings those individuals closer to socio-cultural natural experiences. In the Tattwa texts it is explained that the first in an effort to obtain true knowledge is the concept of ‘pratyakṣa’. Through pratyakṣa, the students are invited to always be directly connected in a process of experiencing hermeneutically with the socio-cultural life of Bali. Thus the tradition and new generation of Bali go hand in hand in a hermeneutical situation of understanding each other
PELESTARIAN TRADISI TEING HANG DALAM MEWUJUDKAN NILAI-NILAI SPIRITUAL ADAT MANGGARAI
Get PDFTujuan dari penelitian ini adalah untuk mengeksplorasi peran masyarakat dalam melestarikan Tradisi Teing Hang adat Manggarai serta untuk mengidentifikasi nilai-nilai spiritual yang terdapat dalam tradisi Teing Hang di Desa Waling Kecamatan Borong Kabupaten Manggarai Timur NTT. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data meliputi wawancara mendalam, dokumentasi, dan studi pustaka. Penelitian ini dilakukan di Desa Waling Kecamatan Borong Kabupaten Manggarai Timur Nusa Tenggara Timur. Hasil penelitian menunjukan bahwa faktor penyebab lemahnya pengetahuan generasi mudah tentang Tradisi Teing Hang di antaranya karena pengaruh gadget yang menyebabkan kecendrungan mundurnya nilai-nilai spiritual dalam Tradisi Teing Hang. Menghadapi tantangan gadget dalam transisi budaya pada masyarakat Manggarai memerlukan pendekatan yang cermat dan menyeluruh, mengombinasikan penghormatan terhadap tradisi dengan adaptasi terhadap perkembangan teknologi dengan strategi membuat dokumentasi digital seperti video, foto, serta artikel dan menggunakan media sosial sebagai platform digital untuk mempromosikan dan memperkenalkan adat istiadat Manggarai pada dunia luar agar meningkatnya aksesbilitas dan kesadaran pada masyarakat Manggara
The Position of Women in the Manawa Dharmasastra and its Implementation in Denpasar City : (Character Education Perspective)
Get PDFPengaruh Kompetensi Sumber Daya Manusia, Peran Perangkat Desa, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Tabanan
Get PDFThe purpose of this research is to determine whether or not village officials in Tabanan Regency are held to account for their handling of village funds, and whether or not villagers have easy access to financial statements. In this investigation, a questionnaire served as the primary method of data collection from the study\u27s respondents. This study surveyed 96 locals at the Tabanan Regency Village Office. Purposive sampling is a method used to determine a sample. The study found that the accountability of managing village funds was significantly affected by the competence of human resources. The accountability of managing village funds is significantly impacted by the role of village officials. Accountability in the administration of village funds is greatly impacted by public access to financial reports
NILAI PENDIDIKAN AGAMA HINDU DALAM UPACARA NAWARATRI PADA MASYARAKAT HINDU ETNIS TAMIL DI KUIL SHRI PARMESWARI AMMAN MEDAN
Get PDFEtnis Tamil adalah salah satu etnis asing yang menetap di Indonesia secara turun termurun sejak dahulu. Keberadaan etnis Tamil di Indonesia lebih banyak ditemukan di daerah provinsi Sumatera Utara seperti Kota Medan, Kabupaten Deli Serdang, Kabupaten Asahan, Kabupaten Karo dan beberapa daerah lainnya. Etnis Tamil berasal dari India, meskipun telah lama menetap di Indonesia mereka masih mempertahankan tradisi India baik busana adat, makanan khas India, termasuk upacara keagamaan. Upacara merupakan bagian dari Tri Kerangka Agama Hindu adalah bagian terluar yang paling gampang terpengaruh dan diamati dalam kehidupan sehari-hari sehingga memiliki nilai-nilai yang terkandung di dalamnya.
Penilitian ini bertjuan untuk mengetahui nilai-nilai yang terkandung dalam Upacara Nawaratri yang dilaksanakan di Kuil Parmeswari Amman. Nawaratri adalah salah satu hari suci yang dirayakan antara bulan September dan Oktober pada tahun masehi atau bulan Kartika pada kelender Saka. Nawaratri menitikberatkan pada pemujaan kepada Tri Sakti yaitu, Dewi Dhurga, Laksmi, dan Saraswati. Metode yang digunakan dalam penilitian ini adalah kualitatif deskripsi dengan teknik pengumpulan data observasi, wawancara dan dokumentasi. Setelah dilakukan penelitian ditemukan hasil bahwa adapun nilai-nilai yang terkandung dalam upacara Nawaratri yaitu 1)nilai tatwa/ketuhanan; 2)nilai susila/etika; 3)nilai keindahan/estetika
IMPLEMENTASI SKEMA PEMBELAJARAN AGAMA HINDU DI SEKOLAH PENGGERAK (STUDI KASUS PENINGKATAN KESADARAN SPIRITUAL SISWA)
Get PDFPenelitian ini bertujuan untuk mendeskripsikan implementasi skema pembelajaran Pendidikan Agama Hindu di Sekolah Penggerak serta menganalisis kontribusinya terhadap peningkatan kesadaran spiritual siswa. Latar belakang penelitian ini didasari oleh pentingnya pendidikan spiritual dalam membentuk karakter peserta didik yang beriman, bertakwa, dan berakhlak mulia sesuai dengan nilai-nilai ajaran Hindu dan Profil Pelajar Pancasila dalam Kurikulum Merdeka. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus yang dilaksanakan di SD Negeri 7 Pedungan dan SD Negeri 10 Pedungan, yang merupakan bagian dari Sekolah Penggerak. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa skema pembelajaran Agama Hindu diimplementasikan melalui pembelajaran tematik, praktik spiritual (seperti sembahyang bersama dan pembuatan banten), serta penguatan nilai-nilai tatwam asi, tri kaya parisudha, dan tri hita karana dalam kehidupan sehari-hari siswa. Pembelajaran tidak hanya berorientasi pada aspek kognitif, tetapi juga pada afektif dan psikomotorik yang menumbuhkan kesadaran spiritual siswa secara menyeluruh. Implementasi ini sejalan dengan teori pendidikan transformatif dan pembelajaran berbasis pengalaman (experiential learning). Penelitian ini menyimpulkan bahwa skema pembelajaran Agama Hindu di Sekolah Penggerak efektif dalam membentuk spiritualitas siswa dan mendukung visi pendidikan nasional yang holistik
Pengaruh Pengendalian Internal, Moralitas Individu, Dan Ketaatan Aturan Akuntansi Terhadap Kecurangan Akuntansi Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal
Get PDFWhether done on purpose or by accident, fraud is always a bad idea because it gives the perpetrators an unfair advantage in exchange for the harm they cause to others. Opportunity, pressure, and justification all play a role in the commission of fraudulent acts. The researchers wanted to see how factors like organizational culture and law enforcement influenced people\u27s propensity toward fraud. This investigation makes use of the fraud triangle hypothesis. Abiansemal District, Badung Regency, home to 287 and 32 LPD, was the location of this study. Purposive sampling was used to select participants from a pool of 128 people for this study. Multiple linear regression analysis is used for the analysis, and a questionnaire is used to collect the data. The findings show that three factors have a negative and statistically significant impact on fraud in the accounting process: internal controls, personal morality, and adherence to accounting regulations.
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Keywords: Level of Understanding of CA Certification, Career Motivation, Attitudes, Student Interest
Pengaruh Pengendalian Internal, Moralitas Individu, dan Personal Culture Terhadap Kecurangan Akuntansi Pada LPD Se-Kecamatan Abiansemal Kabupaten Badung
Get PDFThe rapid progress that occurs in accounting science and technology in accounting systems has a very influential impact on various things in the world of economics and business, One of these is the thing called financial scam. There needs to be a lot of internal control to stop theft. The study\u27s goal is to find out how personal culture, values, and internal control are linked to fraud in accounts at LPDs in the Abiansemal Badung District. The Chairman, Treasurer, and Accounting comprised the population of all employees who worked at the LPD in the Abiansemal District, and they were the 104 respondents used in this study. The sampling process was conducted using a practice known as purposeful sampling. Findings from the study showed that internal control, personal morals, and personal culture all had a negative and significant effect on LPD accounting fraud in the Abiansemal Badung District
Penerapan Tata Kelola Keuangan Pada Koperasi Serba Usaha Werdhi Sedana Desa Baha Kecamatan Mengwi
Get PDFFamily values are the cornerstone of the cooperative movement, which is a people\u27s economic movement. The framework and procedures used to decide on a company\u27s course and level of oversight are known as governance. The purpose of this thesis is to clarify or characterize the financial governance practices used by the Mengwi District\u27s Baha Village Cooperative. This study employs qualitative research methodology, gathering data via observation, interviews, and documentation. The Werdhi Sedana Cooperative\u27s management is the research\u27s informant. The study\u27s findings support the following conclusion: Werdhi Sedana Cooperative has done a good job of maximizing governance through the application of transparency, accountability, responsibility, independence, and justice by offering excellent service, growing cooperatives, assigning employees according to their roles, sharing information, and offering members training. There are challenges facing the Werdhi Sedana Cooperative from both inside and outside the organization that hinder the wellbeing of its members. By providing administrators and members with training, as well as by reaching out to members to better understand cooperatives, the Werdhi Sedana Cooperative should aim to optimize governance. 
Pengaruh Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, Dan Whistleblowing System Dalam Pencegahan Fraud Pada Koperasi Simpan Pinjam Se Kabupaten Badung
Get PDFFraud according to the ACFE (Association of Certified Fraud Examiners) is an act of deception, deception, cunning, deception and other dishonest methods committed by a person or entity and can result in several unfavorable benefits to the individual or entity or other party. “The high intensity of cheating, deception and embezzlement practices that occur in a public institution with all its modes, from the simplest to the very sophisticated and complex, should make all parties aware of building a commitment to the implementation and good governance consistently and broadly at all levels of society. . This research aims to determine the influence of Organizational Commitment, Tri Hita Karana Cultural Perspective, and Whistleblowing System in Fraud Prevention in Badung Regency Savings and Loans Cooperatives. The population in this study was all employees of savings and loan cooperatives in Badung Regency, totaling 6,572 people. The number of samples in this study was 99 people, the research data was obtained through the results of distributing questionnaires and tested using multiple linear regression analysis techniques. The results of this research show that organizational commitment has a positive and significant effect on fraud prevention, Tri Hita Karana culture has a positive and significant effect on fraud prevention, and the Whistleblowing System has a positive and significant effect on fraud prevention. Looking at the research results, in the future the cooperative is expected to be able to increase the organizational commitment of employees so that they are able to be responsible and contribute to their work optimally”