E-Journal Universitas Hindu Indonesia
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    Pengembangan Kawasan Berorientasi Transit di Kawasan Pelabuhan Sanur

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    Kawasan Pelabuhan Sanur merupakan salah satu wilayah strategis pariwisata, dan Pelabuhan Sanur merupakan simpul transportasi laut yang ada di Bali. Kawasan Pelabuhan Sanur saat ini telah dilayani oleh dua moda transportasi umum yaitu Bus (Sarbagita dan Trans Dewata) dan Pelabuhan Sanur. Namun penerapan konsep Transit Oriented Development (TOD) di Kawasan Pelabuhan Sanur belum memenuhi prinsip[1]prinsip sesuai TOD standard. Maka dari itu untuk mengatasi masalah tersebut di perlukan pengembangan kawasan TOD di Kawasan Pelabuhan Sanur. Studi ini bermaksud untuk membahas tentang faktor-faktor yang mempengaruhi pengembangan kawasan berorientasi transit dan kesesuaian pengembangan kawasan berdasarkan konsep kawasan berorientasi transit di Kawasan Pelabuhan Sanur. Penelitian ini menggunakan metode kualitatif deskriptif melalui observasi lapangan, wawancara, survei data instansi, serta studi kepustakaan dan dokumentasi. Hasil studi menunjukkan bahwa penerapan konsep kawasan berbasis TOD pada Kawasan Pelabuhan Sanur belum memenuhi kriteria kesesuaian prinsip TOD Standard

    Potensi Si Wuwu Areng Gethak (seni wayang bayang wuluhan dan tarian topeng gethak) sebagai media pencegahan untuk menghentikan stigma terhadap disabilitas remaja dan kusta berdasarkan kearifan lokal Pandalungan: Potential of Si Wuwu Areng Gethak (wuluhan shadow puppet art and gethak mask dance) as a preventive media to stop the stigma of adolescent disabilities and leprosy based on Pandalungan local wisdom

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    Disability is defined as the result of the interaction of individual limitations with their environment, not only physically and mentally but impacting activity limitations and barriers to participation. The purpose of writing is to find out the potential of the Si Wuwu Areng Gethak program as a preventive medium to stop the stigma of youth with disabilities and leprosy based on Pandalungan local wisdom. The writing method uses a literature review through electronic database literature and then synthesis is carried out according to the purpose of writing. adolescents with disabilities are more prone to experiencing cases of bullying by their peers, while those with leprosy have difficulties accessing health services because of shame and social isolation. The idea of the Si Wuwu Areng Gethak program is the utilization of Pandalungan Madura art as a preventive medium to stop the stigma of persons with disabilities, youth, and leprosy. The results of the SWOT analysis show that the percentage of driving force of 74.13% is sub-conducive to implementation. It is hoped that the idea of this program can be implemented through collaboration between academics and cross-sectoral synergy in education and health promotio

    Panglukatan air klebutan di Pura Griya Perak Tirta Empul Desa Pemogan Kecamatan Denpasar Selatan: Panglukatan water klebutan at Griya Perak Tirta Empul Temple, Pemogan Village, South Denpasar District

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    Malukat  merupakan  suatu  usaha  untuk  membersihkan  dan  menyucikan  diri  (rohani maupun jasmani). Penelitian tentang panglukatan air klebutan sebagai sarana pengobatan ini dilakukan  di  Pura  Griya  Perak  Tirta  Empul  yang  lokasinya  di  Desa  Pemogan,  Kecamatan Denpasar  selatan,  Kota  Denpasar.  Penelitian  ini  bertujuan  untuk  mengenai  manfaat  dari  air klebutan khususnya pada bidang kesehatan. Penelitian ini memiliki rumusan masalah bahwa apa fungsi air klebutan di Pura Griya Perak Tirta Empul, mengapa pangluktan air klebutan di Pura Griya Perak Tirta Empul dapat digunakan untuk mengobati penyakit dan bagaimana tata cara panglukatan air klebutan di Pura Griya Perak Tirta Empul. Penelitian ini termasuk penelitian kualitatif dengan menggunakan teori Fenomenologi dan fungsionalisme struktural.   Metode pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan, observasi, wawancara dan dokumentasi. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan hasil penelitian diketahui bahwa fungsi air klebutan di Pura Griya Perak Tirta Empul adalah untuk membersihkan badan secara lahir dan batin. Selain itu dapat menyembuhkan  penyakit  medis  dan  non  medis  dengan  berdasarkan  adanya keyakinan/kepercayaan dari masyarakat. Pangluktan air klebutan di Pura Griya Perak Tirta Empul dapat digunakan untuk mengobati penyakit karena air klebutan tersebut mengandung Sulfur (S) untuk menyembuhkan penyakit sekala khususnya penyakit kulit. Selain itu juga dapat menyembuhkan penyakit niskala karena diyakini ada pengobatan daiva vyapasraya. Tata cara panglukatan air klebutan di Pura Griya Perak Tirta Empul terdapat pada rangkaian ritual malukat, yakni diawali dengan matur piuning, malukat di air klebutan, bungkak (kelapa), dan diakhiri dengan persembahyanga

    EVALUASI PENERAPAN KESELAMATAN DAN KESEHATAN KERJA (K3) PADA PROYEK PEMBANGUNAN PASAR SINGAMANDAWA TAHAP I

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    The rapid development of the construction industry in addition to providing benefits also poses risks. The construction industry has quite a big risk and this industry can be said to be the most vulnerable to work accidents. ISO 45001: 2018 can be defined as an International Standard that regulates the requirements for occupational health and safety management systems. This study aims to determine the evaluation and application of OHS according to ISO 45001: 2018 regulations in the Phase I Singamandawa Kintamani Market development project. The type of data used is primary data obtained from distributing questionnaires and interviews as well as secondary data obtained from library sources. Data processing was carried out using Microsoft Excel and SPSS version 25. The type of research used was a combination research that combines qualitative and quantitative research, using 3 techniques, namely antecedents, transcendents, and output. The results showed that the antecedents\u27 techniques of staff and workers stated they were very suitable with an average of 40.00 and 41.08 for the OHS policy and planning implementation stage, that the applicable laws and the commitment and leadership carried out were appropriate because of the -the contractor encourages workers to apply OHS. The averages of 37.09 and 38.04 for the OSH implementation stage are also very appropriate. In the transcendents technique, staff and workers stated that they were very compatible with an average of 34.09 and 34.63 with early identification of hazards and risk control. Whereas for the implementation of OHS, the average is 45.64 and 46.00, very appropriate, because there is supervision according to standards. At the output stage, staff and workers stated that they were very suitable with an average of 18.82 and 18.96 for the OHS performance monitoring and evaluation stage. Based on the results of the evaluation of the application of OHS in the Singamandawa Market development project, it is following ISO 45001: 2018, namely by taking the PDCA (Plan Do Check Action) approach

    PENGARUH BELANJA ONLINE TERHADAP PERILAKU PERJALANAN BELANJA DI KECAMATAN KUTA

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    Advances in telecommunications technology can be used to hold meetings, distance learning processes, recreation, and online shopping without having to travel to the store. A person\u27s decision to shop online will indirectly influence a person\u27s travel behavior, such as substitution (online shopping replaces conventional shopping), modification (changing the characteristics of the shopping trip), complementary (complementing the shopping trip), or neutral (no effect on the shopping trip). The purpose of this research is to analyze the factors that influence online shopping activities on the travel behavior of people who live in the Kuta District Area. The primary data collection method was carried out by observation and distributing questionnaires containing closed questions to 100 respondents. The data analysis method uses multiple linear regression statistics. The results of the analysis show that the trust aspect, the time and cost aspect, as well as the information and promo aspect have a significant positive effect partially and simultaneously on the travel behavior of people who live in the Kuta District area to use online shopping system services. The resulting equation model is: Y = 2.501+ 0.254X1 + 0.376X2 + 0.267X3, where the time and cost aspects have the greatest influence compared to the trust and information aspects. The model\u27s ability to predict is very strong as indicated by the coefficient of determination (R2) of 81.0%

    Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Penerapan e-system Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Denpasar Barat

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    The growth in taxpayers does not account for individual characteristics, such as taxpayers who are aware of their tax duties, as well as tax legislation that taxpayers comprehend. State income will increase with compliance from taxpayers. The purpose of this study is to define what it means for individual taxpayers at the KPP Pratama Denpasar Barat to be aware of, comprehend, and use the tax system. The sample for this study consists of 100 actual individual taxpayers who are registered with the KPP Pratama Denpasar Barat. The data in this study were selected using the slovin approach, which means that the preset criteria had been established. Quantitative data are the kind employed. Both primary and secondary data sources are employed as sources of information. Direct online data collection is done utilizing a Google form. Multiple linear regression analysis, a traditional assumption test, is the method of data analysis employed. Tests of determination coefficient, F, and t. The findings demonstrated that the KPP Pratama Denpasar Barat\u27s individual taxpayers benefited significantly and positively from increased taxpayer knowledge, tax comprehension, and application. Taxpayers, tax comprehension, tax e-system use, and individual taxpayers are some of the related terms

    Pengaruh Tingkat Profitabilitas, Dewan Direksi, Dan Komite Audit Terhadap Harga Saham Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2019-2021

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    Stock prices can reflect the value of a company. The company has a good financial track record and its shares are very popular with investors. The stock price is the price that results from the interaction of the seller and buyer of the stock against the backdrop of expectations for the company\u27s earnings in 2019-2021. The population used in this study is a banking company listed on the Indonesian Stock Exchange (IDX). The sample size for this study was 40 companies with a financial reporting period of 3 years, determined by sampling method using targeted sampling techniques and tested using multiple linear regression analysis techniques. The results of this study show that profitability does not affect stock prices. Boards have a clear positive impact on stock prices. Audit committees affect stock prices. The results of the survey should enable the company to select the best candidates for the company\u27s board going forward. This can improve the company\u27s performance and attract investors to invest in the company. company stock price company bring up . &nbsp

    Pengaruh Pengendalian Internal, Komitmen Organisasi, dan Perilaku Tidak Etis Terhadap Kecurangan Akuntansi Pada Koperasi Serba Usaha (KSU) di Kecamatan Gianyar

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    This study aims to examine the effect of internal control, organizational commitment, and unethical behavior on accounting fraud in multi-business cooperatives (KSU) in Gianyar District. The population in this study amounted to 282 respondents consisting of chairmen, secretaries and treasures from 94 KSU in Gianyar Distric. Of 282 questionnaires distributed, 188 questionnaires could be analyzed. The result of this study are that accounting fraud is influenced by internal control, organizational commitment, and unethical behavior in each KSU in gianyar Distric. Internal control has a negative and significant effect on accounting fraud, organizational commitment has a negative and signifikant effect on accounting fraud, and unethical behavior has a positive and significant affect on accounting fraud

    Analisis Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019- 2021

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    Study This done For test influence variable Current Ratio , Debt to Equity Ratio and Return on Assets to Firm Value in the company Media Sector Technology listed on the Indonesia Stock Exchange . Period used _ in study This is 5 (five) years , ie at start from 2018 to 2018 _ year 20 22 . Study This using secondary data , ie obtain data in the form of report finance containing year _ about variable Return on Equity, Debt to Equity Ratio, and Current Ratio to Company Value. The sample collection technique used is purposive sampling which gets 6 sample company Media Sector Technology listed on the Indonesia Stock Exchange . Processing techniques and data analysis used is analysis accounting , analysis statistics descriptive , multiple linear analysis , analysis assumption classical ( normality test, multicollinearity test , heteroscedasticity test , and autocorrelation test ), hypothesis test (t test and F test) and analysis coefficient determination . The results obtained in this study are liquidity which is proxied by the current ratio No influential to n value company , this matter _ because the more  tall Current Ratio so  the more  company too high fulfil obligation period in short . Solvability proxied _ with debt to equity ratio No influential to mark company , this case because company in fund active tend using their own capital (internal financing). from profit retained and share capital instead of using debt and the last variable Profitability proxied _ with return on assets  No influential to mark company , this case because investors don\u27t only make ROA as reference in invest

    Pengaruh Sistem Pengendalian Internal, Love of Money, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Pada KSU Se-Kecamatan Sukawati

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    In addition to competing with other businesses on product quality and quantity, it is important for a business actor to monitor the amount of money spent on each product. In order to avoid inaccurately charging costs, which can cause cost distortion in calculating production costs, and thus incorrectly pricing goods. The purpose of this research is to compare the traditional methods of calculating production costs with the more modern activity-based costing approaches taken by CV. Nataoka Bali. Quantitative comparative methods were employed for this study\u27s research. Interviews, field notes, spreadsheets, and books were all utilized to compile this mountain of information. According to this research, the activity based costing method yields lower results for top, short, and pant products, while yielding higher results for skirt, and dress products. As a result of using different factory overhead costs for each product based on factors like production units, direct work hours, and total usage, the activity based costing method differs from the traditional method in its calculation of production costs. supply in its raw form. Furthermore, the Activity Based Costing Method tracks costs based on activity, while the Conventional Method only charges products at the cost of production

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