Jurnal Keberlanjutan (Journal of Sustainability)
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    Introduction to Indonesian Culture Through the August 17 Competition at Anuban Wangmai Sasanasart School, Thailand

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    In the era of globalization, cross-cultural understanding plays a crucial role in fostering mutual comprehension and tolerance among people worldwide. The International Community Service Program (KKN Internasional), participated in by students from Universitas Muhammadiyah Tangerang (UMT), aims to introduce Indonesian culture to elementary school students in Thailand through traditional Indonesian Independence Day games. This program employs an interactive and enjoyable approach to ensure the effective reception of Indonesian culture. The method involves the active participation of students in various competitions such as water relay, rocking chair, and sarong race. The results indicate that Thai students demonstrate greater enthusiasm and a better understanding of Indonesian culture through direct experience compared to conventional methods. Additionally, this program provides valuable experiences for students in enhancing cross-cultural communication skills, understanding the Thai education system, and strengthening Indonesia-Thailand bilateral relations through cultural diplomacy. This initiative serves as a model for similar programs in other countries, promoting international relations through cultural exchange

    The Role of Indonesian Students in the Maulid Festival: An Effort to Introduce English Culture and Education in Thailand

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    The International Community Service Program (Kuliah Kerja Nyata - KKN) is a form of community engagement that allows students to contribute to education and cultural exchange in their host country. This article discusses the role of Indonesian students in the Maulid Festival in Thailand and their efforts to introduce Islamic Nusantara culture and the importance of English education to the local community. The Maulid Festival serves as a platform for students to showcase Indonesian traditions in celebrating the Prophet Muhammad’s birthday through various activities, such as cultural performances, religious lectures, and traditional cuisine. Additionally, students conduct socialization programs emphasizing the significance of English as a global skill that can expand educational and economic opportunities for the Thai community. Through this initiative, students not only act as cultural ambassadors but also as agents of change in raising awareness of the importance of learning foreign languages. This program demonstrates that the integration of culture and education can be an effective approach to community service while strengthening bilateral relations between Indonesia and Thailand

    The Influence of Operational Cost Efficiency and Human Resource Competence on Product Quality at 1000 Rentcar Medan

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    Rapid industrial development and changes in consumer behavior require companies to continuously improve their competitiveness, particularly in maintaining customer satisfaction and trust. Operational cost efficiency is a company's ability to optimally manage expenses without compromising service quality. This study examines the effect of operational cost efficiency and human resource (HR) competency on product quality at PT 1000 Rentcar Medan. Using an associative quantitative method with multiple linear regression, data were collected from 35 operational and management employees. The results showed that operational cost efficiency had no significant effect on product quality. However, HR competency had a positive and significant effect on product quality. Furthermore, simultaneously, operational cost efficiency and HR competency significantly influenced product quality. These findings indicate that in the car rental industry, product quality is highly dependent on HR competency. Although customers do not directly feel internal cost efficiency, the synergy between the two is important for service quality

    Analysis of PSAP (People Soft Account Payable) Information System in Improving Accountability at Hotel Z

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    This study aims to analyze the role of the PSAP (PeopleSoft Account Payable) information system in improving financial management accountability at Hotel Z. Accountability is an important element in organizational governance, particularly in the process of recording and paying company obligations. This study uses a descriptive qualitative approach with a case study method. Data collection techniques were carried out through direct observation, semi-structured interviews with financial staff (Accounts Payable, General Cashier, and Accounts Receivable), and documentation. Data were analyzed using the triangulation method and reviewed using two analytical frameworks, namely accountability indicators (SOP, supervision, responsibility, reporting, evaluation) and the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The results of the study indicate that the implementation of PSAP has supported accountability through the presentation of accurate financial data, stricter supervision, and efficiency of the reporting process. However, there are still technical obstacles, such as decreased system performance during high transaction loads, errors at the closing of the accounting period, and user errors that result in duplicate payments. Based on these findings, it is recommended that management improve system capacity, conduct regular training for users, and carry out continuous evaluation to ensure the system runs optimally. This research contributes to strengthening information system-based accounting practices in the hospitality industry, as well as being a reference in decision-making related to accountable and efficient financial management

    Implementation of Green Purchasing in Hotel X: A Case Study in Bali’s Hospitality Sector

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    This study aims to analyze the implementation of green purchasing at Hotel X, a five-star resort located in Bali, as part of its commitment to environmental sustainability. The research adopts a qualitative case study approach through in-depth interviews, field observations, and documentation. The findings indicate that Hotel X has integrated green purchasing practices into its procurement policy, guided by an internal document titled Section D: Sustainability Commitment. Most supplier selection indicators—such as eco-labeling, environmental auditing, and environmentally friendly packaging—have been adopted, although the implementation remains inconsistent across all suppliers. Furthermore, the procurement process incorporates the principles of Reduce, Reuse, and Recycle (3R), showing the hotel’s effort to minimize environmental impact through collaboration with sustainable suppliers. The implementation of green purchasing not only aligns with sustainability goals but also contributes to long-term operational cost efficiency. This research demonstrates that green procurement practices can serve as an effective strategy in achieving environmental legitimacy and competitive advantage in the hospitality industr

    Analysis of the Influence of Digitalization, Information Quality, and Income Level on Compliance with Land and Building Tax Payment with Knowledge as an Intervening Variable in Karimun District, Karimun Regency

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    Taxpayer compliance in paying Land and Building Tax (PBB) in Karimun Regency has declined. This condition is influenced by the low level of public knowledge regarding PBB, the lack of optimization in digitalization and tax information systems, as well as the relatively low level of income among taxpayers. This study applies a mixed-method approach, focusing on analyzing the effect of digitalization, information quality, and income level on PBB payment compliance, with knowledge as an intervening variable in Karimun District. The findings reveal that digitalization, income level, and PBB knowledge significantly influence taxpayer compliance, while information quality shows no significant effect. Furthermore, information quality and income level significantly affect PBB knowledge, while digitalization does not. Current levels of public knowledge are not yet able to strengthen the effect of digitalization on PBB compliance, but they do strengthen the effect of information quality and income level on taxpayer compliance. It is recommended that the Karimun Regional Revenue Agency optimize information quality and taxpayer knowledge through improved digitalization and information systems aligned with taxpayers’ conditions. Additionally, efforts to raise taxpayer awareness should be strengthened through programs and policies that promote equal distribution of knowledge related to PBB

    A Comparative Analysis of Building Orientation and Indoor Thermal Condition of Some Buildings in Benin City, Nigeria

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    The study focuses attention on orientation of buildings as a significant design consideration due to its influence to improve the indoor thermal comfort. The aim of the study is to comparatively analysis the effect of building orientation on indoor thermal condition of buildings in the study area. To achieve the aim of the study, a field survey was carried out in five neighbourhoods using 550 administered questionnaires. Secondly, buildings relatively oriented longitudinally in the East-West and buildings oriented longitudinally in the North-south direction were identified for comparison in their indoor thermal condition. Thirdly, the indoor thermal condition of buildings in relation to building orientation in the study area are measured. Data obtained was analysed with the aid of analyses of variant to determine the influence of building orientation on indoor thermal condition of buildings. The result shows no significant relationship between building orientation and indoor thermal condition among the buildings assessed as the p-value equals 0.792. This result contrast most related research works, being that, most buildings were built with foreign building materials with one window in their functional spaces. No adequate building’s setbacks, high wall fence, and most buildings occupied more than 50% of the total plot size, which may have resulted in the distortion of air circulation around such buildings and increase in air temperature. The study therefore recommends a strict monitory of physical developments by relevant agency and proposed development must incorporate passive design strategies that works with the local climate to maintain a comfortable temperature indoors

    Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment

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    This community service program aims to empower MSMEs in the riverbank and coastal areas of Kerobokan, Buleleng, through the application of a simplified blue economy concept. The program was implemented for 8 months and involved 20 MSMEs from the "Rukun Sejati" Joint Business Group engaged in fisheries and egg-laying chicken farming. The methods used included three main approaches: (1) education through interactive workshops on blue economy principles, (2) technical assistance in processing waste into value-added products (organic fertilizer, fish bone chips), and (3) strengthening digital marketing through collaboration with PT KSI. The evaluation results showed an increase in understanding of the blue economy concept from 33% to 67%, a 40% reduction in organic waste in rivers, and an average increase in MSME income of 25% through product diversification and online marketing. The main challenges faced included resistance to change, limited digital infrastructure, and dependence on external assistance. The program succeeded in creating an empowerment model that integrates economic, social, and environmental aspects, with key recommendations being the formation of a permanent working group and the development of advanced training modules. These findings provide practical contributions to the development of sustainable coastal MSMEs and can serve as a reference for replication in areas with similar characteristics

    Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability

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    The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility

    Tourism Village Community Participation: Forms, Benefits, Strategies and Barriers to Participation Towards a Sustainable Tourism Village

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    Tourism villages in Indonesia are generally a form of rural community-based tourism that aims to benefit local communities, so the role of community participation is very important to preserve and promote local culture and traditions. This research aims to explore the importance of community participation in the development of Asinan Tourism villages, both benefits, strategies for fostering participation and obstacles to participation. The research method used was qualitative research with village government informants, tourism village institutions, tourism actors, MSME community groups, guides and transportation providers. The results of the study show that the people of Asinan village have participated through active participation in various institutions supporting tourist villages, as providers of attractions, amenities and accessibility. The benefits obtained are the preservation of traditions and culture, economic opportunities and environmental preservation. The strategy carried out in increasing participation is to provide an understanding of tourism villages, funding, training, community involvement in ideas and decisions, and increasing the role of village governments. Some of the obstacles to fostering community participation include lack of understanding of the benefits of tourism villages, reluctance to change, concerns about exploitation and lack of resources and infrastructure

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    Jurnal Keberlanjutan (Journal of Sustainability)
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