Jurnal Keberlanjutan (Journal of Sustainability)
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Acceptance Analysis of the Core Tax Using the UTAUT Model: A Study on Individual Taxpayers in Palu City
Get PDFThis study aims to analyze the level of acceptance of the Coretax information system from the perspective of individual taxpayers in Palu City. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) model with a final sample of 105 respondents. Data collection was conducted using a questionnaire method, and the results were processed using SPSS version 26 for statistical data analysis. The results of this study indicate that performance expectations and social interactions significantly influence interest in using Core Tax, while effort expectations and facilitating conditions do not significantly influence interest in using Core Tax. The results of this study reinforce the importance of continuously improving the development of tax information systems in Indonesia so that the system can facilitate taxpayers, especially individuals, in fulfilling their tax obligations. As a suggestion for further research, the influence of other variables, such as user habits and hedonic motivations, on the intention to use Coretax can be further studied to complexify the findings of the research on Coretax use
Analysis of Internal Control of Debt Payment at Hotel X
Get PDFA good internal control system is required to minimize errors and fraud within a company. This study aims to determine the internal control of debt financing in the Accounts Payable department at Hotel X. Data collection was conducted through observation, interviews, questionnaires, and documentation. The data analysis technique used in this study is descriptive qualitative, by analyzing the implementation of internal control in the Accounts Payable department to determine whether it is in accordance with the five main components of COSO-based internal control. The results of this study indicate that internal control of debt payment at Hotel X Bali is considered very effective based on the Internal Control - Integrated Framework concept from COSO. However, there were still delays in debt payments to suppliers at Hotel X Bali in December 2024, which caused complaints from suppliers and other departments. This indicates that there is still one aspect of control that has not been running optimally, namely, in terms of information delivery and communication between departments. This is what the researcher then provided corrections and suggestions, one of which is to improve communication between units and increase control over staff, especially during the high season
Sustainable Development Goals (SDGs), Tourism, and Sustainability in Bali
Get PDFThis study examines the implementation of Sustainable Development Goals (SDGs) in Bali’s tourism sector, analyzing the intersection of economic growth, environmental conservation, and cultural preservation. Through a mixed-methods approach combining surveys (300 respondents), stakeholder interviews (20 participants), and case studies (Nusa Penida and Ubud), the research identifies critical gaps in SDG awareness and sustainable practices. Findings reveal that while 68% of hotel managers demonstrate high SDG awareness, only 22% of respondents show strong knowledge of marine conservation (SDG 14). Sustainable practices exhibit partial adoption, with energy efficiency (42%) outperforming water conservation (29%) due to clearer economic incentives. Qualitative data highlights systemic challenges, including weak policy enforcement, cultural commodification, and power imbalances in multi-stakeholder collaboration. The study proposes a four-tier SDG integration framework, emphasizing: (1) strengthened government enforcement, (2) industry-wide certification standards, (3) community-led cultural guardianship, and (4) tourist education programs. Comparative analysis with Phuket and Boracay underscores Bali’s need for greater grassroots engagement, as only 28% of local businesses currently participate in sustainability initiatives—below Boracay’s 37%. Post-pandemic recovery trends further reveal a tension between mass tourism resurgence and opportunities for regenerative tourism models. These findings contribute to sustainable tourism literature by mapping Bali’s unique challenges onto global SDG targets. The research advocates for policy reforms that prioritize monitoring systems, economic incentives for green businesses, and cultural safeguarding measures. By addressing these gaps, Bali can transition from a mass tourism paradigm to a balanced model that aligns economic resilience with ecological and socio-cultural sustainability, offering lessons for island destinations globally
Enhancing Supply Chain Performance through Logistics Integration and Third-Party Logistics (3PL) Competence: A Relational and Dynamic Capability Perspective in Ghana’s Cocoa Industry
Get PDFThe study examines the relationship between logistics integration, third-party logistics (3PL) competence, and organisational performance in Ghana's cocoa industry, using the Relational View (RV) and Dynamic Capability Theory (DCT) as theoretical frameworks. It investigates how inter-firm relationships and adaptive capabilities influence logistics outcomes. A quantitative approach was employed, with data collected from 989 respondents across Licensed Buying Companies, haulage providers, and warehousing firms. Analysis using descriptive statistics, confirmatory factor analysis (CFA), and structural equation modelling (SEM) revealed significant positive relationships between internal and external logistics integration factors—such as information sharing and IT capabilities—and 3PL competence. Internal and external IT capabilities had the strongest impacts, while transportation sharing showed no significant relationship. Warehousing and distribution sharing positively influenced 3PL competence. The study concludes that logistics integration, supported by competent 3PL providers, enhances organisational performance by improving supply chain efficiency, reducing costs, and increasing customer satisfaction. The integration of RV and DCT provides a comprehensive understanding of how relational mechanisms and dynamic capabilities drive superior logistics outcomes. Future research should explore sector-specific variations, emerging technologies, and long-term impacts of logistics integration in diverse contexts. This study contributes to supply chain management literature by offering insights into logistics integration and 3PL competence, benefiting both researchers and practitioners
The Influence of Work Environment and Work Motivation on Employee Performance with Organizational Citizenship Behavior (OCB) as a Mediating Variable
Get PDFIn today’s competitive era of globalization, the quality of human resources has become a critical factor in determining a company’s sustainability and performance. This study aims to examine the effect of the work environment and work motivation on employee performance, with Organizational Citizenship Behavior (OCB) serving as a mediating variable at CV. Mahaprima Textile. The research adopts a quantitative approach with an explanatory design, utilizing a census sampling technique by distributing structured questionnaires to all employees, totaling 68 respondents. Data were analyzed using the Partial Least Squares (PLS) method. The findings reveal that while the work environment has a positive but statistically insignificant effect on employee performance, it exerts a positive and significant influence on OCB. Similarly, work motivation shows a positive yet insignificant effect on performance, but has a significant positive impact on OCB. Furthermore, OCB has a significant effect on employee performance and is found to fully mediate the relationship between the work environment and employee performance, as well as partially mediate the relationship between work motivation and performance. These results underscore the pivotal role of OCB in enhancing the impact of the work environment and work motivation on employee performance
The Influence of Influencer Credibility and Brand Image on Interest in Buying Facial Skin Care Products Marketed via TikTok among Generation Z Female Consumers in Denpasar City
No full textThe rise of social media, especially TikTok, has transformed how companies market their products, particularly in the beauty industry. Influencers are often used as an effective marketing strategy as they can shape consumer perception and purchasing decisions, especially among Generation Z who are active on TikTok. This study aims to determine the influence of influencer credibility and brand image on the purchase intention of facial skin care products marketed through TikTok, focusing on female Generation Z consumers in Denpasar City. This is a quantitative associative research using 107 respondents. The data were analyzed using multiple linear regression. The results indicate that the influencer credibility variable (X1) and the brand image variable (X2) significantly influence the purchase intention (Y) of facial skin care products marketed through TikTok among Generation Z female consumers in Denpasar
The Influence of Liquidity and Leverage on Financial Distress With Profitability as Moderating Variables in Property and Real Estate Companies Listed on The IDX Period 2019-2023
Get PDFThis study aims to examine the effect of Liquidity and Leverage on Financial Distress with Profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This study is quantitative research using documentation techniques to collect data derived from company financial statements. The population in this study includes all property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample consists of 10 companies out of a total of 59, selected using purposive sampling. The analytical tool used in this study is IBM SPSS 25.0, and the analysis technique employed is Moderated Regression Analysis (MRA). The results show that Liquidity has a significant positive effect on Financial Distress, Leverage has no significant effect on Financial Distress, Profitability is able to moderate the effect of Liquidity on Financial Distress, and Profitability is not able to moderate the effect of Leverage on Financial Distress
The Impact of Audit Findings and Follow-Up on Recommendations on Audit Opinion: A Study of Local Governments in Districts/Cities in Central Sulawesi Province
Get PDFThis study aims to determine the effect of internal control system weaknesses (KSPI), non-compliance with laws and regulations (KPTHN), and follow-up on audit recommendations (TLRHP) on local government audit opinions in Central Sulawesi Province for the 2019-2023 period. This study uses a quantitative approach with secondary data. The research sample consisted of 13 district / city governments in Central Sulawesi Province with a total sample of 65. Data analysis using WarpPLS 7.0 software. The analysis results show that TLRHP has a significant positive impact on audit opinion, while SPI weakness and KPTHN have a significant negative impact. These results indicate that strengthening the internal control system, improving conformity with laws and regulations, and optimizing the implementation of audit recommendations are critical to improving the accountability and quality of local government financial report
The Effectiveness of Meritocracy in Structural Position Promotion at the Central Statistics Agency of East Nusa Tenggara Region (Study at the Central Statistics Agency in Mainland Timor)
No full textOne of the efforts to strengthen institutional governance and drive bureaucratic reform at the Central Statistics Agency (BPS) is the implementation of a meritocracy system. This system aims to build competitive and professional human resources within the framework of good governance. In the bureaucratic reform agenda, meritocracy is crucial for promoting fairness and competence while minimizing nepotism, corruption, and transactional practices in job promotions. This study examines the effectiveness of the meritocracy system in promoting structural positions within BPS East Nusa Tenggara, focusing on echelon III and IV roles. It also explores supporting and inhibiting factors in its implementation. A descriptive qualitative approach was employed, using observation, document review, and interviews for data collection. Data analysis included reduction, presentation, and conclusion drawing. Duncan's theory—goal achievement, integration, and adaptation—was used to assess effectiveness, while Grundmann’s merit principles—recruitment, selection, equity, retention, neutrality, and public interest—were applied to identify influencing factors. Findings indicate that the meritocracy system in BPS East Nusa Tenggara is still relatively ineffective. Key inhibiting factors include the absence of formal regulations at the echelon II level, inadequate assessment of non-technical qualifications, lack of interest in echelon IV roles, and limited budget to support merit-based practices. Suggested improvements include broader use of assessment centers, proposing additional budgets for external selection processes, and revising job profiles and allowances to enhance role attractiveness and employee welfare
Employee Performance Optimization: Improving Work Discipline and Effective Communication
Get PDFThe purpose of this study is to analyze the optimization of Morowali Airport employee performance by testing and analyzing the partial and simultaneous influence of work discipline, work motivation and effective communication. The type of research used is a quantitative approach. The population of this study was all Morowali Airport employees, totaling 63 people. By using the census method, the entire population in this study was used as a sample. This study analyzed the data using multiple linear regression. The results of the study indicate that there is a positive and significant influence of work discipline, work motivation and effective communication on the performance of Morowali Airport employees, both partially and simultaneously. It shows that employee performance achievement is largely determined by work discipline and effective communication built by Morowali Airport employees. In addition, the work discipline variable is the variable that has the greatest influence on employee performance. Thus, this study recommends that Morowali Airport employees improve their work discipline in order to improve the quality and quantity of their work results so that they can achieve high performance