Jurnal Keberlanjutan (Journal of Sustainability)
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Strengthening MSMES in Tabanan Through Beaded Accessory Craft: Product Design Development and Digital Marketing Assistance
Get PDFThis community service program was conducted to support the development of micro, small, and medium enterprises (MSMEs), specifically Anasera, a beaded accessory craft business located in Tabanan Regency, Bali. Anasera sells its handmade products through offline art shops in the Tanah Lot tourist area but faces challenges in product design innovation and lacks an effective digital marketing strategy. These limitations reduce the business's ability to compete and grow, especially in the increasingly digital marketplace. The program focused on two main areas: (1) improving product design by providing training on color composition, trend adaptation, and uniqueness in handmade accessories, and (2) enhancing digital marketing skills through workshops on content creation, the use of social media platforms, and basic e-commerce management. After the implementation, Anasera demonstrated improved product presentation, created engaging promotional content, and began utilizing digital platforms to reach a wider audience. This initiative highlights the importance of combining creative design development with digital marketing to empower local MSMEs, particularly in tourism-driven areas, to improve their sustainability and competitiveness in both offline and online markets
PKM on The Development of Indonesian Community (Permai) Pulau Pinang in the Implementation of the Accounting Cycle and Financial Reporting
Get PDFThis Community Service activity was conducted in collaboration with the Indonesian Community Association (PERMAI), a non-political NGO based in George Town, Penang, Malaysia. PERMAI supports Indonesians living in Malaysia, including businesspeople, workers, teachers, and students, and is active in social, educational, and cultural fields. A major challenge for PERMAI members, especially business owners, is the lack of accounting knowledge, which leads to poor financial record-keeping and reporting, hindering business growth. To tackle this issue, the PKM team provided basic accounting training covering accounting concepts, the accounting cycle, and practical skills from recording transactions to preparing financial reports. The training used interactive lectures, discussions, and hands-on practice with relevant case studies. The activity successfully improved participants’ understanding of accounting’s role in managing businesses. Participants gained the ability to independently record financial transactions and prepare simple financial reports. These results demonstrate that basic accounting training enhances business owners’ capacity to manage their operations more professionally and sustainably
Criminal Law Policy on Environmental Crimes in Climate Change Issue
Get PDFClimate change caused by human activities such as deforestation and pollution is a serious global issue. In Indonesia, despite the existence of the Environmental Protection and Management Law, the enforcement of environmental criminal law is still weak due to light sanctions, overlapping regulations, and corruption. This study assesses the effectiveness of environmental criminal policy in Bali related to climate change through an analysis of Regional Regulation No. 5/2011 and empirical data from interviews and court decisions. The results show that the environmental criminal law framework has not explicitly criminalized activities that cause climate change, such as carbon emissions from land conversion, and existing sanctions are not commensurate with ecological losses. Empirically, only 20% of environmental cases result in imprisonment, while 80% are resolved administratively. The main obstacles include economic pressure from the tourism industry, limited capacity of the apparatus, and conflicts between national and customary laws. This study recommends revision of regulations to include aspects of climate change, the establishment of a Special Environmental Court, and the integration of customary sanctions. These findings contribute to the green criminology literature and offer a Balinese Eco-Legal Framework model to balance tourism development and environmental protection. Without strong policy intervention, Bali is at risk of losing its ecological carrying capacity
The Role of Organizational Commitment in Mediating the Effects of Work-Family Conflict and Job Satisfaction on Employee Turnover Intention at Ibah Luxury Villa in Ubud
Get PDFThe growth of Bali's tourism sector, especially in hospitality, has increased demand for skilled workers. However, high turnover intention is a challenge, as seen at Ibah Luxury Villa, where turnover exceeds the 10% annual threshold. Contributing factors include work-family conflict, limited promotion opportunities, and low organizational commitment. This study aims to examine the role of organizational commitment in mediating the influence of work-family conflict and job satisfaction on employee turnover intention at Ibah Luxury Villa in Ubud. The population in this study was all 62 employees at Ibah Luxury Villa in Ubud. Since the population size was only 62, all members of the population were used as respondents; in other words, this was a census study. The data collection method was a questionnaire. The analysis technique used to answer the hypotheses was inferential analysis using Partial Least Squares (PLS). The study found that work-family conflict had a significant positive effect on turnover intention, while job satisfaction did not. Both work-family conflict and job satisfaction significantly influenced organizational commitment, but organizational commitment did not affect turnover intention nor mediate the relationships. This indicates that work-family conflict directly drives turnover intention, while job satisfaction and commitment are not strong predictors. Companies should address work-family conflict through work-life balance initiatives and strengthen commitment with appreciation and empathetic communication. Retention strategies must be comprehensive, beyond just satisfaction or commitment
User Satisfaction on Zoom Application in Online-Based Student Learning Using Webqual
Get PDFOne of the impacts of the COVID-19 pandemic has affected the education system and economy worldwide. The learning crisis in Indonesia at the beginning of the Covid19 pandemic has resulted in the suspension or closure of schools for an indefinite period. Students at the college and university levels are students who must be required to be able to carry out teaching and learning activities amidst the increasingly widespread spread of the corona virus (Covid19). Amid the Covid19 pandemic, all schools in Indonesia are implementing Work or Study from Home by conducting online learning using the Zoom application. This study aims to determine the satisfaction of using the Zoom application in online-based student learning using Webqual. This study uses a quantitative method and measures using the WebQual dimensions (Usability, Information Quality, Service Interaction) and user satisfaction variables. The data analysis technique uses descriptive with statistical calculations and causal data processing is carried out using multiple regression. The research data is in the form of a questionnaire distributed to 405 respondents who use the Zoom application. The results of the study show that the Webqual (X) variable consisting of Usability Quality (X1), Information Quality (X2) and Service Interaction (X3) has a positive and significant influence simultaneously on User Satisfaction on the Zoom Application
The Effect of Competence, Information Technology and Complaint Handling on Customer Satisfaction Intervening Service Quality
Get PDFThe public satisfaction index value for the services of the Kijang Class III Port Authority and Harbormaster Office, Riau Islands, is in the poor category, due to customer satisfaction issues related to service quality, employee competence, information technology utilization, and complaint handling. This mixed-methods study aims to examine the relationship between competence, information technology utilization, and complaint handling on customer satisfaction in the intervening period. Service quality. It was concluded that competence, complaint handling, and service quality had a significant positive effect on customer satisfaction. Furthermore, competence and complaint handling had a significant positive effect on service quality. Then, the use of information technology had a positive but insignificant effect on customer satisfaction. Furthermore, complaint handling did not have a significant positive effect on service quality. Then, service quality was able to intervene in the influence of competence and information technology utilization in a significant positive way on customer satisfaction, but was unable to intervene in the influence of complaint handling on customer satisfaction. It is recommended to the leadership elements of the agency, among others, to optimize the condition of the technology infrastructure and create a training program to improve the basic skills of officers in using technology in communicating information to customers and prioritize the main targets of service performance to be oriented towards optimizing complaint handling
Determining Audit Delay: The Role of CEO Expertise and Bankruptcy Prediction
Get PDFThis study examines the influence of CEO Expertise and Bankruptcy Prediction on audit delay. The phenomenon of delays in the publication of audited financial reports remains a recurring problem in Indonesia, requiring a deeper study of the influencing factors. This study was conducted on consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling method used was purposive sampling with certain criteria, and 33 companies were selected as samples. The data collection method was carried out by tracing and recording the necessary information in secondary data in the form of annual reports and audit reports by independent auditors. The analysis method used in this study was quantitative analysis using panel data regression methods assisted by statistical data processing programs using Eviews12. The results showed that the role of CEO expertise had a negative effect on audit delay, while bankruptcy prediction had no effect on audit dela
Effectiveness of Jamula in Lamongan: A Qualitative Policy Evaluation
Get PDFThis study evaluates the effectiveness of the JAMULA (Jalan Mantap dan Alus Lamongan) Program as a regional public policy aimed at improving road infrastructure and mobility in Lamongan Regency. Guided by the question of how effectively JAMULA has been implemented, the research applies Sutrisno’s five indicators, program understanding, target accuracy, timeliness, goal attainment, and tangible change, to assess both processes and outcomes. A qualitative descriptive design was employed, drawing on non-participant observation at the Public Works and Highways Office and selected road segments, semi-structured interviews with eleven informants (policy makers, implementers, and residents from beneficiary and non-beneficiary areas), and document analysis for triangulation. Findings indicate that program understanding is strong due to sustained communication and participatory planning; targeting aligns with the Regional Government Work Plan and economic corridors; implementation meets timeliness through disciplined scheduling; goals are largely attained, reflected in improved road conditions and user satisfaction; and tangible changes include safer, more reliable travel and expanded market access for local MSMEs. Constraints persist in the form of limited regional budgets and uneven territorial reach, which necessitate phased implementation and financing innovation. Overall, JAMULA demonstrates substantive effectiveness while underscoring the need for broadened coverage, strengthened post-construction assurance, and diversified funding to sustain “jalan mantap” across the regency
Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis
Get PDFThe management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems
Factors Influencing Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (Case Study of Lotta Village, Pineleng District)
Get PDFTax is defined as a mandatory contribution paid by the people to the state. The contribution in question is a levy imposed by the government by force based on the law in connection with the government's function of serving the public and realizing public welfare. This research analyzes the factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax. The sampling technique to be used in this study is cluster random sampling. The research location is in Lotta Village, Pineleng District. This study uses quantitative research. Its object is the Rural and urban land and Building Taxpayers registered in Lotta Village, Pineleng District. The analysis method includes validity testing, reliability testing, classical assumptions testing, hypothesis testing, and multiple linear regression analysis using SPSS version 29. Based on the test results, it can be concluded that the Tax Service variable (X1) and Tax Sanctions variable (X3) significantly influence compliance in paying Rural and Urban Land and Building Tax in Lotta Village, Pineleng District. Tax knowledge (X2) negatively influences compliance in paying Rural and Urban Land and Building Tax in Lotta Village, Pineleng District