E-Journal Universitas Hindu Indonesia
Not a member yet
3153 research outputs found
Sort by
Pengaruh Pengetahuan Perpajakan, Tax Morale, dan Sikap Love of Money Terhadap Niat Patuh Wajib Pajak: (Studi Empiris Pada Wajib Pajak Orang Pribadi Non Karyawan Yang Terdaftar di KPP Pratama Denpasar Barat)
Get PDFThe study aims to examine tax knowledge, tax morale, and love of money attitudes that influence non-employee individual taxpayers regarding the intention to comply with taxation. This research was conducted in the coverage area of KPP Pratama West Denpasar using a questionnaire. Accidental sampling was used, and the samples were 100 respondents involved in this study. The SEM PLS to analyze data, in the Smart PLS software. The results indicate tax knowledge and tax morale have a significant positive effect on the intention to comply with non-employee individual taxpayers. The love of money attitude has positive insignificant effect on the intention to comply with non-employee individual taxpayers
Pengaruh Current Ratio, Cash Turnover Ratio, Debt To Equity Ratio Dan Time Interest Earned Ratio Terhadap Profitabilitas Pada Perusahan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2022
Get PDFAnalysis of the profitability of manufacturing companies on the Indonesian Stock Exchange is important to understand the health of this sector and its impact on the national economy. The use of financial indicators such as Current Ratio, Debt to Equity Ratio, Cash Turnover Ratio, and Time Interest Earned Ratio provides an overview of the company\u27s ability to earn profits. This study is relevant considering the external challenges faced by companies during 2019-2022 and there has been no research that specifically focuses on the relationship between Cash Turnover Ratio, Time Interest Earned Ratio, and profitability on the Indonesian Stock Exchange in that period. The factors that influence profitability are Current Ratio, Cash Turnover Ratio, Debt to Equity Ratio and Time Interest Earned Ratio. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2022, namely 95 companies. The sampling technique used in this research was non-probability sampling with purposive sampling technique. The results of this research show that the current ratio does not have a significant influence on profitability, while the cash turnover ratio, debt to equity ratio, and time interest earned ratio partially have a significant influence on profitability
Pengaruh Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan
Get PDFPerformance is very important and must be considered by all management. Good performance is the goal of every company, good performance creates harmonious cooperation and pleasant atmosphere while achieving common goals. Factors that can affect employee performance are compensation and work motivation. Therefore this study aims to determine and analyze the effect of compensation and work motivation on employee performance at CV. Karya Indah Conblock.The total population for this study was 42, so that the entire population was used as the research sample. Data collection by distributing questionnaires using a Likert scale. The data analysis technique used in this study was multiple linear regression analysis assisted by the SPSS (Statistical Package Social Science) version 21 program.The results of the analysis show that partially compensation and work motivation have a positive and significant effect on employee performance. Simultaneously compensation and work motivation have a positive and significant effect on employee performance
Meningkatkan Loyalitas Nasabah dengan Service Excellent dan Dimediasi oleh Kepuasan Nasabah
Get PDFThe village credit institution is a non-bank financial institution that is managed independently by a traditional village. These financial institutions also have to face intense competition from other formal financial institutions, so it is very important to maintain the loyalty of their customers. This research was conducted to determine the effect of excellent service on customer loyalty directly and mediated by customer satisfaction. The LPD Desa Pakraman Kutri was designated as the research location with a total of 952 customers in 2021, so a sample of 100 customers was determined using the Slovin Formula. Sampling was done by accidental sampling technique. The three direct effect hypotheses were tested by path analysis, and the mediation test was carried out by the Sobell test. The results of the study prove that an increase in service excellent and customer satisfaction will significantly increase customer loyalty, an increase in customer satisfaction will be followed by a significant increase in customer loyalty, and the effect of service excellent on customer loyalty customer satisfaction is mediated by customer satisfaction
LAYANAN BIMBINGAN PRA PERKAWINAN DI INDONESIA: SYSTEMATIC LITERATURE REVIEW
Get PDFPre-marital guidance is still doubtful in its effectiveness in preparing prospective bridal couples towards a happy and prosperous family. The role of the government in supporting pre-marital guidance services greatly influences the implementation of this activity. Both from the support of funds and facilities for the continuity of pre-marital guidance to prospective brides according to their religion. This research uses the Systematic Literature Review (SLR) approach with the intention of providing an overview of pre-marital guidance services from various religions in Indonesia. The scientific literature taken was published from 2018 to 2023. After determining the inclusion and exclusion criteria from 500 articles obtained from POP (Publish or Perish), 10 relevant journal articles were selected for further analysis. The Systematic Literature Review method used in this study is to analyze and identify previous studies related to the topic of pre-marital guidance. Based on the selected primary literature, there is an increasing trend of pre-marital counseling services from previous years. It was also identified that the materials in pre-marital guidance that are most often given are: understanding of happy and prosperous marriage, mental preparation for marriage, communication techniques in the household, knowledge of the reproductive system and parenting system. There are three important components in the smooth running of pre-marital counseling services. The first is the government, in this case the KUA officer or P4K officer or pandita or pastor or priest. Second is the budget available for guidance services. The third is the facilities that support pre-marital guidance services. From the various journals analyzed, it was concluded that pre-marital guidance or counseling has a positive effect on family continuity and harmony
PEMENTASAN TARI REJANG DI PURA DESA, DESA ADAT SIDETAPA KECAMATAN BANJAR KABUPATEN BULELENG : (Perspektif Pendidikan Agama Hindu)
Get PDFThis study aims to determine the educational values contained in the Rejang Dance Performance at Pura Desa Sidetapa Village, Banjar District, from the perspective of Hindu Religious Education. The Rejang Dance Performance, part of the Galungan and Kuningan holiday series, is routinely held three days after these holidays and is a form of the Dewa Yadnya ceremony. The issues examined in this study are: (1) the procession of the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District; (2) the didactic function of the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District; and (3) the Hindu religious education values contained in the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District, Buleleng Regency. This research was conducted qualitatively by selecting informants through purposive sampling. The theories applied in this study are Religious Theory, Structural Functionalism, Aesthetic Theory, and Ethno-Pedagogy. Data collection methods included interviews and document studies. The research findings revealed that: (1) the Rejang Dance performance at Pura Desa Sidetapa Village, Banjar District, Buleleng Regency, begins with the preparation of ceremonial offerings (banten), followed by a communal prayer ceremony, and then the performance of the Rejang dance—a sacred dance performed by young men and women wearing traditional sacred costumes. This sacred dance complements the Dewa Yadnya ceremony at Pura Desa Sidetapa Village, which is believed to bring blessings to the local community; (2) the didactic functions of the Rejang Dance performance include religious, aesthetic, psychological, sociological, and cultural preservation functions; and (3) the educational values identified are religious, aesthetic, psychological, sociological, and cultural preservation values
ANALISIS PENTINGNYA MENJAGA KERUKUNAN UMAT BUDDHA DI VIHARA CAKRA JAYA, VIHARA CAKRA DHAMMALOKA, DAN PADEPOKAN DHAMMALOKA ARAMA KABUPATEN BANJARNEGARA
Get PDFTujuan penelitian ini adalah untuk menganalisis bagaimana umat Buddha di Banjarnegara menjaga kerukunan antar umat Buddha yang berbeda sekte. Penelitian ini dilakukan pada tiga vihara di Banjarnegara yang memiliki umat Buddha dengan berbeda majelis yaitu majelis Buddhayana dan majelis Theravada yaitu Vihara Cakra Jaya yang terletak di desa Mandiraja Wetan, Vihara Cakra Dhammaloka yang terletak di desa Somawangi, dan Padepokan Dhammaloka Arama yang terletak di desa Merden. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan tekni pengumpulan data berupa observasi, wawancara, serta dokumentasi. Subjek penelitian diambil dari umat yang terjun langsung dan berperan aktif dalam kegiatan umat Buddha dalam menjaga kerukunan umat Buddha di Banjarnegara. Hasil dari penelitian ini menunjukan bahwa kerukunan umat Buddha di Vihara Cakra Jaya, Vihara Cakra Dhammaloka dan Padepokan Dhammaloka Arama adalah hal yang penting untuk tercipta karena mengingat umat Buddha yang ada di tiga vihara tersebut termasuk minoritas dalam daerahnya. Untuk menciptakan kerukunan umat Buddha di ketiga vihara tersebut, dilakukan dengan cara melaksanakan pujawalian bersama, anjangsana, sosialisasi, pelaksanaan kegiatan terkhusus untuk muda-mudi Buddhis (Sekolah minggu; Atthasila, Meditas, Dhamma; DhammaClass) serta arisan yang secara rutin dilakukan oleh para orangtua
TRANSFORMASI UPACARA ATIWA-TIWA DI DESA SIANGAN KECAMATAN GIANYAR, KABUPATEN GIANYAR
Get PDFArtikel ini membahas transformasi upacara atiwa-tiwa di Desa Adat Siangan, atiwa-tiwa yang awalnya dilakukan di setra desa, kini ada kecenderungan melaksanakan atiwa-tiwa di krematorium (tempat kremasi). Pergeseran ini akan berdampak pada tatanan adat, sosial, dan religius khususnya di Desa Adat Siangan. Perihal ini menarik untuk dikaji dan peneliti berupaya memfokuskan pada penyebab terjadi transformasi ini, proses dan implikasinya. Penelitian ini merupakan penelitian lapangan, teknik pengumpulan data menggunakan teknik observasi, wawancara mendalam, dan studi dokumen. Data dianalisis dengan teknik analisis interpretatif. Hasil analisis data menunjukkan bahwa ada beberapa faktor penyebab terjadinya transformasi dalam upacara atiwa-tiwa yakni faktor sosial, budaya, ekonomi dan modernisasi. Transformasi ini juga berimplikasi terhadap kehidupan ekonomi, budaya, dan keagamaan
PEMENTASAN TARI REJANG DI PURA DESA DESA ADAT SIDETAPA KECAMATAN BANJAR KABUPATEN BULELENG : (Perspektif Pendidikan Agama Hindu)
Get PDFPenelitian ini bertujuan untuk mengetahui nilai-nilai pendidikan yang terkandung dalam Pertunjukan Tari Rejang di Pura Desa Sidetapa, Kabupaten Banjar. Pertunjukan Tari Rejang yang merupakan bagian dari rangkaian hari besar Galungan dan Kuningan ini rutin digelar tiga hari setelah hari besar tersebut dan merupakan salah satu bentuk upacara Dewa Yadnya. Permasalahan yang dikaji dalam penelitian ini adalah: (1) prosesi pertunjukan Tari Rejang di Pura Desa Sidetapa, Kabupaten Banjar; (2) fungsi didaktis pertunjukan Tari Rejang di Pura Desa Sidetapa, Kabupaten Banjar; dan (3) nilai-nilai pendidikan agama Hindu yang terkandung dalam pertunjukan Tari Rejang di Pura Desa Sidetapa, Kabupaten Banjar, Kabupaten Buleleng. Penelitian ini dilakukan secara kualitatif dengan pemilihan informan secara purposive sampling. Teori yang diterapkan dalam penelitian ini adalah Teori Agama, Fungsionalisme Struktural, Teori Estetika, dan Etno-Pedagogi. Perspektif pendidikan agama Hindu dapat digunakan sebagai alat untuk mencapai keseimbangan antara nilai tradisional dan tuntutan sosial kontemporer sesuai dengan prinsip-prinsip fungsionalisme struktural. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan studi dokumen. Hasil penelitian ini menunjukkan bahwa: (1) pertunjukan Tari Rejang di Pura Desa Sidetapa, Kecamatan Banjar, Kabupaten Buleleng, diawali dengan persiapan banten, dilanjutkan dengan upacara persembahyangan bersama, kemudian pementasan Tari Rejang, yaitu tarian sakral yang dibawakan oleh para pemuda dan pemudi dengan mengenakan busana adat sakral. Tari sakral ini merupakan pelengkap dari upacara Dewa Yadnya di Pura Desa Sidetapa yang diyakini dapat mendatangkan berkah bagi masyarakat setempat; (2) fungsi didaktis pertunjukan Tari Rejang meliputi fungsi religi, estetika, psikologis, sosiologis, dan pelestarian budaya; dan (3) nilai edukatif yang teridentifikasi yaitu nilai pelestarian religi, estetika, psikologis, sosiologis, dan budaya
Adaptation of Balinese Women in Modern Agricultural Systems in Purwosari Village, Torue Sub-District, Parigi Moutong District, Central Sulawesi Province
Get PDFBalinese women can adapt to changes in modern farming systems in transmigration areas influenced by globalization, taking into account the economic needs of the family and the preservation of local traditional values. Although interested in modern practices, they can integrate them with their religious beliefs and traditional heritage. Based on the above, the purpose of this research is to explore the factors that cause the adaptation of Balinese women dissected with the theory of sociocultural change, analyze the process of adaptation of Balinese women in the modern agricultural system dissected with the theory of structuration and analyze its implications for socio-economic life, religious culture, and the environment dissected with reception theory. This research is qualitative research using the sociology of religion approach. The methods used are observation, interview, and document research. Data analysis techniques with qualitative interpretative data analysis, checking data validity using triangulation. The results of this research indicated that: The factors causing the adaptation of Balinese women in the modern agricultural system are factors of changes in social values and norms, education and awareness factors, factors of changes in family structure, factors of economic change, factors of knowledge and technology, factors of multiple roles of Balinese women and factors of a person\u27s permanent work that is hereditary/Geginan. The process of adaptation of Balinese women to the modern agricultural system starts from changes in the agricultural system, interaction between farmers in the agricultural community, adaptation to the agricultural environment, adaptation to the social environment, and adaptation to the cultural environment. The implications of Balinese women\u27s adaptation to modern agricultural systems for socio-economic life include the cooperation system still being carried out but has slightly shifted to a wage system and becoming farm laborers using modern technology can increase income for family needs. Implications for religious cultural life include improving the religious quality of Balinese women through religious ceremonies in agriculture in Subak Purwosari and religious ceremonies about agriculture brought from Balinese origin are still intact in Purwosari Village. Implications for the environment, adaptation, and increased knowledge of Balinese women about the use of pesticides for agriculture