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    1429 research outputs found

    Environmental management accounting model in the hotel industry

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    The impact of tourism industry activities can cause various environmental problems that are detrimental to various parties. This is a social burden, which must be taken seriously. Environmental Management Accounting is a concept that helps companies contain business impacts in the form of monetary units. The application of Environmental Management Accounting helps companies deal with environmental problems by recording all production activities to be reported in the company's environmental cost report. Although until now there is no standard that requires full environmental accounting disclosure. The research methodology uses case studies. This research aims to develop a model in the form of an accounting policy that contains the concept; emphasize relationship patterns and clarify environmental management accounting practices in the hotel industry. Data analysis was carried out using the Miles and Huberman model. The research results show that environmental management accounting is still considered necessary because it does not affect the business climate. In addition, the relationship between a company's environmental performance presented in the company's accountability report and its financial or economic performance is still doubtful

    Program caring for the environment of my community to develop environmental knowledge in students of an educational institution, 2022

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    The objective of this research was to design a proposal called "Caring for the environment of my community" to improve the environmental knowledge of the students of an Educational Unit in the Esmeradas Cantón Quininde province, Ecuador, 2022, where it seeks to address the deficient knowledge on the care of the environment of the students, for this a non-experimental study of the applied type has been proposed, with a quantitative, cross-sectional approach, which had a sample of 100 students in the last year of the level of studies, they were surveyed through two questionnaires that have gone through a validation process by expert judgment, the field data was processed taking into account descriptive statistics and the use of statistical software. The conclusions that were reached indicate that the students do not have adequate attitudes for the care of the environment, demonstrating that more than 70% do not have adequate and solid knowledge regarding the care of water, air, soil and also regarding the proper disposal of solid waste, so it is very important to implement the proposal presented to the educational institution

    The study of clean water supply system managed by the community to ensure reliability of the clean water supply system in Tabanan District

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    Based on data from the Tabanan Regency Central Bureau of Statistics in 2020 administratively the Tabanan Regency area is 839.33 km2, consisting of 133 villages and 816 official banjars, with a population of 448,000 people. Tabanan Regency is one of the regencies in Bali, where the topographical conditions of the existing villages are mostly in remote areas, so they often experience difficulties with clean water distribution problems. For the current condition, the provision of clean water in Tabanan Regency is provided by PDAM (Local Water Company) through the use of springs, ground water and river water, in addition to several areas the water supply is carried out through Pamsimas (Community-Based Drinking Water and Sanitation Provision). Currently Pamsimas Tabanan Regency is divided into 9 service coverage areas for people in rural areas. In general, the condition of drinking water services presents the main problem, namely that not all areas are accessed by adequate water services. This problem is mainly caused by various obstacles such as limited water resources, limited infrastructure and topographical conditions

    The effect of perceived organizational support to employee's organizational commitment

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    This study aims to determine the effect of perceived organizational support on employee organizational commitment. The number of samples used was 50 employees of MSMEs XYZ Denpasar through the saturated sample method. Data collection was carried out through interviews and questionnaires. The data analysis technique used is simple linear regression. The results of this study indicate that perceived organizational support has a positive and significant effect on organizational commitment. The results of this study have implications for the management of XYZ Denpasar to pay more attention to the indicators of perceived organizational support in order to increase employee organizational commitment

    Law and constitutional guarantees in the Ecuadorian educational system of children and adolescents with disabilities

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    Education is a fundamental right determined in the Universal Declaration of Human Rights of 1948; it is legally guaranteed for everyone without any discrimination. The objective of the work “Right and constitutional guarantees in the Ecuadorian educational system of children and adolescents with disabilities” is to analyze the effective measures for the applicability of constitutional rights and guarantees in the educational system of people with disabilities. For its preparation, the documentary theoretical review methodology with a qualitative approach was used, using Articles related to inclusive education, from the Ecuadorian Constitution, Organic Law of Disabilities, Organic Law of Intercultural Education, information from UNESCO and Human Rights; also national and foreign scientific information from the Dialnet, Scielo, Redalyc databases, referring to this topic, with 5 years of publication, Laws and Decrees of 1948 and 1994, and from 2006 to 2016, which are rights and regulations that are maintained valid until today. The result was that from the educational legal framework there is still a long way to go for the full application of education for people with disabilities; training is required for regular education teaching staff, provision of material resources and personalized pedagogical adaptations, and more work with the environment.&nbsp

    Risk analysis of material management that causes cost and time deviations in high-story building projects

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    Construction Work Project for Maternal and Child Health Services Building of RSUP Prof. Dr. IGN. Ngoerah Denpasar Bali is a multi-storey building project that has an area of 18,226 m2 which is targeted for completion on November 27, 2023. To get the time to complete the work on time, it is necessary to anticipate various risks that occur, one of which is the risk of material management during project construction. From the research to be carried out, material management risks that affect time delays and cost deviations in the project will be identified using the AHP (Analytic Hierarchy Process) method. This study will identify the level of risk or risk index that most dominantly affects time delays and cost deviations. The most dominant material management risks that have been identified will then be mitigated to reduce the identified dominant risks. Based on the results of the analysis, 30 risk variables were identified for cost performance and 34 risk variables were identified for time performance.&nbsp

    Musicality and functions of Mandolin Gamelans in Pupuan Tabanan Village

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    Gamelan Mandolin is a traditional music in Pupuan Village, Tabanan whose existence is still maintained today. Gamelan Mandolin as part of Balinese karawitan, is very rich in musical elements. The richness of his musical elements can be seen from the form and type of repertoire, composition, rhythm, melodic formula, and patterns he works on. Apart from containing elements of musicality, Gamelan Mandolin in Pupuan Village has a close correlation with the function of art in people's lives. Its existence is indispensable in community life which can be functioned in various patterns of social activities. In its development in society, Gamelan Mandolin has several functions, both primary and secondary functions. This paper discusses the musicality and function of the Mandolian Gamelan in the social life of the Pupuan people. The method used is a qualitative method by describing the musicality and function of Gamelan Mandoli in the social life of the community

    Efficient administrative management strategy for activities in international higher education institutions: Lessons for Vietnam

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    This research article examines the significance of efficient administrative management in international higher education institutions and addresses the specific challenges faced in managing activities effectively. The objective of this study is to propose an administrative management strategy tailored to the context of Vietnam's international higher education institutions. Drawing upon existing literature, theoretical frameworks related to organizational management, leadership, governance, and strategic planning are explored to inform the development of the strategy. The unique characteristics and challenges of the Vietnamese higher education system, particularly in relation to internationalization efforts, are described, highlighting the importance of aligning administrative management strategies with local context while incorporating international best practices. Essential components of an efficient administrative management strategy, including organizational structure, decision-making processes, resource allocation, staff development and training, technology integration, and quality assurance, are identified and discussed in detail. Successful case studies and best practices from international higher education institutions are analyzed, providing valuable lessons and insights that are relevant and applicable to the Vietnamese context. Specific recommendations and guidelines are provided for Vietnamese higher education institutions seeking to enhance their administrative management practices, considering cultural, institutional, and regulatory factors

    Characteristics of "Eco Green Concrete" concrete with locagramic additional materials

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    Commonly used concrete is made from a mixture of fine aggregate (sand), coarse aggregate (gravel), cement, and water. These constituent materials come from nature and have been processed and selected according to their needs. As time passes, the widespread use of concrete as a construction material can disrupt the balance of the surrounding environment, given the reduction in the ingredients of concrete available in nature. Therefore, we need an innovation that can be a choice in using concrete without destroying our natural resources, usually called Green Concrete or Eco Green Concrete. In other words, the level in this research is an appropriate technology for replacing building materials. The problem is how much influence the percentage of glass bottle powder, ceramic powder, and granite powder waste has in achieving the slump test value and the planned increase in compressive strength. Know the compressive strength of concrete using added Lokagrmic waste (glass bottle powder, ceramic powder waste, and granite powder waste)

    The effect of self-efficacy on performance with mediation of affective commitment in vocational schools throughout West Kalimantan

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    Quantitative approach, survey technique, analysis of statistical test data Partial Least Squares Path Modeling (PLS-SEM) Wrappls version 7, questionnaire data collection tool and documentation, population of 3,999 and sample of 254 teachers, 29 public and private SMKs, research locations (3) hinterland districts: Sanggau, Sekadau, Landak districts; (3) coastal districts: Sambas, Mempawah and Kuburaya districts; (2) the city of Pontianak and the city of Singkawang. From the results of the study it was found that self-efficacy towards affective commitment has a positive and significant effect, the hypothesis is in a unidirectional relationship and is able to enhance each other; Affective commitment to achievement is positive and significant, has a one-way relationship and is able to improve; self-efficacy on achievement through affective commitment has a positive and significant effect, the hypothesis is in a unidirectional relationship and is able to enhance each other. From this investigation it has been able to foster a new model of affective commitment and the development of the concept of achievement in SMKs throughout West Kalimantan

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