Jurnal Keberlanjutan (Journal of Sustainability)
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E-Receipt Based Value Added Tax Accounting Treatment at CV Mega Lestari Manado
No full textThe purpose of this study was to determine how the accounting treatment of value added tax based on e-invoice. This study uses a qualitative method with a descriptive approach and the focus in this research is the application of VAT, calculation of VAT, recording of Output and Input VAT, reporting of VAT tax invoices, and the implementation of the e-invoicing system at CV Mega Lestari. The results of this study are CV Mega Lestari has calculated and recorded VAT in accordance with the applicable Taxation Law but in terms of VAT reporting it is not appropriate because the tax reporting is still not timely, and for VAT reporting using the e-invoice application is more efficient. and make the job easier. From the results of data analysis and discussion, it will be concluded that the accounting treatment of CV Mega Lestari's value added tax has carried out its rights and obligations in accordance with the Value Added Tax Law no. 42 of 2009 in terms of calculation and recording. In terms of reporting, the company should increase knowledge about tax regulations, especially regarding the making of tax invoices to avoid delays in reporting so that the company is not subject to sanctions. And related to the use of e-invoicing applications, it must be further improved to minimize the occurrence of errors
The Failures of Us-Mexico Immigration and Border Policies Under the Donald Trump Administration
Full text linkThe migration problem is already at an urgent stage for a country's national security. The United States has felt the impact of the migration phenomenon changing from positive to negative. Donald Trump as President initiated a policy of building a border wall based on America First by prioritizing national security to realize national interests. This study aims to determine how Donald Trump implemented the immigration policy. Furthermore, whether the policy can be implemented successfully or facing failures depends on the implementation. Through Executive Order 13767, the containment of legal and illegal immigrants and the spread of drugs in the United States. This study uses qualitative methods. Data collection in the form of library research. With analysis using the Van Metter and Van Horn policy implementation method. Which then resulted in the policy being considered unsuccessful. Because Trump's policy stopped in the middle of the road and did not continue with the next President, only negative impacts emerged due to Trump's border wall construction policy.  
Digital Promotion Strategy Analysis in Developing Bukit Cinta Rawa Pening Tourist Destination: A Perspective of Managers and Business Actors
Full text linkThe development of digital technology has encouraged the tourism sector to adapt its marketing strategies to increase destination attractiveness. This study aims to analyze the implementation of digital promotion strategies in the development of the Bukit Cinta Rawa Pening tourist destination from the perspectives of managers, business actors, communities, and tourists. The research method used is qualitative, with in-depth interview techniques applied to Semarang Regency Tourism Office staff, business people, local communities, and tourists. The results showed that digital promotion has had a positive impact on increasing tourists' awareness of the Bukit Cinta Banyu destination. Challenges faced include limited human resources and budget, a lack of understanding of digital marketing, and the minimal involvement of influencers and digital media in promoting this destination. In addition, information about the destination that is spread across various platforms is still not centralized and not always updated, making it difficult for tourists to access accurate information
Prai Ijing: Dissecting the Magic of Community-Based Tourism in the Heart of West Sumba
Full text linkThe purpose of this study was to identify the analysis of the effectiveness of the application of the Community Based Tourism concept in Prai Ijing Traditional Village, West Sumba Regency. The method used was field studies and direct interviews with various respondents or related parties, such as local communities, tourism destination managers and tourists. The data collected were analyzed using qualitative and interpretive approaches. The results of the study showed that the application of the CBT concept has provided many benefits, such as increasing local community income, increasing local community awareness of the importance of maintaining the environment, culture and local wisdom, increasing the quality of tourist experience, and increasing the promotion and image of tourist destinations. However, the application of the CBT concept also has challenges, such as the lack of understanding and skills of local communities in terms of tourism management and promotion. This can be done by providing training and assistance to local communities so that they can better understand and work together in managing tourism well between local communities, tourism destination managers, and local governments in an effort to develop and promote sustainable tourist destinations
Provision and Development of Tourism Amenities in the Context of Tourist Comfort and Sustainability in Economic, Socio-Cultural and Environmental Identity of Tourism Villages
Full text linkIn a destination, in addition to needing tourist attractions, tourists also need amenities for comfort while in a destination. For this reason, destinations need to provide and develop amenities, both tourism facilities and public facilities. In tourism villages, the challenge in providing facilities is a trend for more modern ones so that they are not in line with the values of economic sustainability, socio-cultural and environmental sustainability. This research aims to analyse the provision and development of tourism amenities which aims not only to provide comfort for tourists but also to be able to provide sustainability in the economy, socio-culture and environment. The results of the study show. The research was done with a qualitative method, with in-depth interviews with village governments, pokdarwis managers, culinary actors, tour guides, souvenir and souvenir providers, as well as tourism activity providers, field observations and document studies. The results of the research are 10 tourism facilities provided in the Asinan tourist village that provide comfort and show economic, socio-cultural and environmental sustainability efforts, including special guest receptions, special food and drinks, tour guides, making souvenirs and special souvenirs, rental of typical Rawa activity equipment, homestays, photo spots, activities and art performance facilities. There are a number of obstacles in maintaining sustainability, especially in terms of public awareness of the concept of “SAPTA PESONA” and sustainable tourism. For this reason, the local government and managers strive to increasingly involve the community in the provision of tourism amenities and awareness of sustainable tourism values
The Effect of Capital Structure, Firm Age, Firm Size, Asset Structure, Liquidity, Financial Slack, Asset Productivity, and Operating Profit Margin on Profitability
Full text linkThis research aims to analyze the effect of capital structure (SM), company age (AGE), company size (SIZE), asset structure (TANG), liquidity (CR), financial slack (SLACK), asset productivity (PA), operating profit margin (OPM) on profitability in energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Data were obtained from financial reports published by the company, with a total of 105 data from 21 companies selected as samples using purposive sampling techniques. Data analysis through multiple linear regression using the Eviews12 statistical data processing application. The results of the study suggest that capital structure, asset structure, liquidity, financial slack have no effect on profitability. While company age and company size have a negative impact on profitability while asset productivity and operating profit margin have a positive and significant impact on profitability
Traversing the Interconnected Dynamics of Climate Change And Food Security in Sub-Saharan Africa
Full text linkGlobally, Climate change adversely impacts people's lives. Climate change has not spared Sub-Saharan Africa in terms of farming and food security. Sub-Saharan Africa's overdependence on agriculture and farming adversely impacts the standard of living and quality of life. This study explored secondary data analysis of global institutions' reports to examine the impact of climate change on food security in Sub-Saharan Africa. The paper synthesizes themes and patterns to comprehend the effects of climate change on food supply. The data was analyzed through a thematic analysis to identify patterns and themes from the secondary data. The findings established that climate change reduces farming productivity, which causes food shortages and increases the vulnerability of farming. Food security can be improved by adopting climate-change agricultural practices and increasing investment in agricultural infrastructure. The paper concludes that climate change impacts food security. This paper recommends that the government and global institutions support Sub-Saharan African farmers. It contributes to raising awareness of measures to improve food security in Sub-Saharan Africa
Consumer Choices Regarding the Application of Integrated Marketing Communication (IMC) Strategies at Yoong Motor Indonesia
Full text linkSocial media has become a fundamental aspect of daily life, including in Indonesia, where numerous businesses, including those in the automotive industry, utilize it to drive sales and enhance their market reach. Through platforms like Instagram and YouTube, Yoong Motor Indonesia has effectively showcased its products, engaged with customers, and expanded its branch network across the country. The goal of this study is to understand consumer preferences regarding the Integrated Marketing Communication (IMC) approach used by Yoong Motor Indonesia, a company specializing in the sale of vehicle lighting. This research uses a quantitative descriptive method, which outlines issues based on data without comparing variables. The sample consisted of 100 consumers of Yoong Motor Indonesia, selected through purposive sampling, and a Likert scale-based questionnaire was used for data collection. The validity of the instrument was tested with an r value greater than 0.3, while reliability was assessed using Cronbach’s Alpha, which exceeded 0.6. The data was analyzed using weighting and average calculations to assess consumer preferences. The findings show that Yoong Motor Indonesia’s IMC strategy successfully impacted consumer preferences through integrated communication channels like social media, direct marketing, sales promotions, and sponsorships. The study confirmed that the questionnaire was both valid and reliable, with a significance value of less than 0.05 and a Cronbach’s Alpha higher than 0.7. The most influential IMC strategy was digital marketing (1.89), followed by advertising (1.95), sponsorship (1.96), sales promotions (2.10), and direct marketing (2.24)
Prediction of Financial Health of Selected Yes Banks Ltd Using X-Score Model
Full text linkIn recent years, banks have increasingly encountered significant challenges, particularly related to financial irregularities, mismanagement, and fraud. This study aims to evaluate the economic health and financial performance of Yes Bank Ltd. over a ten-year period, from 2013–14 to 2022–23. The analysis is based on secondary data obtained from Capitaline and is conducted using Microsoft Excel and SPSS software. To assess the financial condition of the bank, the study applies the X-score model alongside simple linear regression techniques. The results reveal that while Yes Bank Ltd. remained financially stable during the majority of the observed years, it experienced financial distress in certain periods, which notably influenced the X-score outcomes. These fluctuations highlight vulnerabilities in the bank's financial structure during those years. It is important to note that the study is limited to one bank and a single predictive model. Therefore, future research is encouraged to expand the analysis by including multiple banks or industries and incorporating a variety of predictive tools and models to obtain more generalizable and robust insights
The Role of the National Elections Commission in Ensuring the Rights and Obligations of the Community to Participate in the 2023 Parliamentary Elections in Timor Leste
Full text linkThe National Election Commission or Comissão Nacional da Eleições abbreviated as CNE is an independent institution/body that organizes national elections, meaning that the Comissão Nacional de Eleições (CNE) is one of the central institutions in Timor Leste tasked with supervising, organizing, managing and organizing General Elections as an instrument to realize the sovereignty of the people, form a legitimate government and as a means of articulating the aspirations and interests of the people. The role of the Comissão Nacional de Eleições (CNE) in organizing and supervising, organizing and managing the National Parliamentary Elections has provided guarantees and opportunities for citizens to convey their voices and elect leaders who will represent them in government. In the General Election, eligible citizens have the right to cast their votes for the candidates or political parties of their choice. The election results are then used to determine who will hold political office, either at the local, regional or national levels through the winning party in the election. The purpose of this study is to describe and analyze the role of the Comissão Nacional de Eleições in ensuring the rights and obligations of the community to participate in the General Election, Parliamentary Election in 2023 in Timor-Leste. The method used to examine the research problem is a qualitative descriptive approach. While data collection techniques include observation, document studies, and interviews, while data analysis techniques include the stages of data collection, data reduction, data presentation, and drawing conclusions