Jurnal Keberlanjutan (Journal of Sustainability)
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The Impact of the Global Food Crisis and Indonesia's Strategies For Achieving Food Security
Full text linkThe world food crisis, triggered by various factors such as climate change, geopolitical conflicts, and a global pandemic, has had significant impacts on food security in various countries, including Indonesia. This article aims to identify and analyze sustainable strategies that can be implemented to address the impacts of the global food crisis on Indonesian food security and achieve food self-sufficiency. This research uses a qualitative descriptive method with a literature review approach using relevant sources. The research results indicate that sustainable strategy efforts to achieve national food security and food self-sufficiency include: (1) Increasing the productivity of agricultural food commodity, (2) Expansion of agricultural areas, (3) Diversification of local carbohydrate food sources, (4) Optimizing marine resource, (5) Community empowerment, and (6) Policy support and holistic cooperation. Overall, national food security can be achieved through a holistic socio-economic approach involving various aspects, from stakeholders, academia, and society
Evaluation of Communication Strategies in Addressing Narcotics Issues in the Region Through Optimizing the Role of the Regional National Narcotics Agency (BNN)
Full text linkIndonesia faces a serious risk of narcotics abuse. The National Narcotics Agency of Indonesia (BNN RI) has recorded hundreds of areas vulnerable to narcotics distribution, including regions that are very difficult for authorities to access. The varying levels of threat across different areas demand a strategic approach that is locally adapted yet still effective. Nevertheless, an evaluation regarding the role of regional BNN is necessary. This is important considering Indonesia's 2045 Gold Vision targets, Asta Cita point 4, the Grand Design of Population Development (DBPK), and the Grand Design of Family Development (GDPK). Based on the above description, there is an issue that requires the evaluation of communication strategies in addressing narcotics problems in the regions through optimizing the role of regional BNN. The evaluation of communication strategies, which is the topic of this research, uses the Lasswell formula. Data was obtained through FGD activities and the collection of various relevant secondary data. Based on the research analysis, communication strategies are not yet optimal in the components of the communicator, message clarity, appropriate media selection, in-depth understanding of the audience, and a systematic feedback system. The weaknesses of these components are related to local political and financial dynamics. With the presence of Regional Regulations, it serves as an umbrella for eradicating narcotics through the spirit of collaboration between Ministries and Agencie
Family Visitor Behavior Analysis at Cimory Dairyland on the Valley: a Sustainable Educational Tourism Study
Full text linkThis study analyzes family visitor behavior at Cimory Dairyland On The Valley in Semarang, focusing on visit motivations, behavioral patterns, and visitor satisfaction levels. Employing a qualitative approach with case study methodology, data were collected through in-depth interviews with 20 informants comprising family visitors, destination managers, and educational staff, supplemented by participant observation and document analysis. Results indicate that primary family visit motivations include seeking interactive educational experiences for children (78%), family recreation (65%), and nature interaction (54%). Visitor behavioral patterns demonstrate preferences for educational activities such as petting zoo and milk demonstration, with average visit duration of 4-5 hours. Visitor satisfaction reaches 82% with key factors including educational program quality, facility cleanliness, and staff friendliness. Challenges identified include capacity management during peak seasons, age-specific educational program diversification, and supporting infrastructure development. The study recommends strengthening sustainable educational programs, enhancing visitor management systems, and developing strategic partnerships with educational institutions to establish Dairyland as a premier family educational tourism destination in Central Java
Responsibility of Transportation Companies for Loss of Consumer Goods in Transportation Activities (Study: PT. Maharani Prema Sakti Denpasar)
Full text link This study discusses the form and implementation of the responsibility of transportation companies for the loss of consumer goods during transportation activities, with a case study at PT. Maharani Prema Sakti Denpasar. The background of the study is based on the increasing cases of lost goods during the shipping process which cause losses to consumers and raise legal issues regarding the limits of responsibility of transportation companies. This study uses an empirical legal method with a socio-legal approach, to examine how legal provisions such as the Civil Code, Law Number 8 of 1999 concerning Consumer Protection, and Law Number 22 of 2009 concerning Road Traffic and Transportation are applied in practice. The research results indicate that the responsibility of a shipping company is essentially absolute from the time the goods are received until they are delivered to the recipient, unless the loss occurs due to force majeure or the negligence of the shipper. At PT. Maharani Prema Sakti Denpasar, the implementation of responsibility is carried out through internal procedures such as implementing SOPs for packaging and arranging goods, processing compensation claims, and resolving disputes amicably. The company does not provide specific insurance but instead directs consumers to insure their goods independently. This research concludes that although the liability system is functioning well, there is a need to improve legal protection for consumers through the integration of insurance mechanisms and strengthening oversight of regulatory implementation
The Effect of Non-Performing Loan Level, Credit Distribution, and Operating Expenses on the Return on Equity in Banking Sub-Sector Companies in KBMI Category 3 Listed on the Indonesia Stock Exchange for The Period 2020-2024
Full text linkThis study aims to analyze the effect of non-performing loans, credit distribution rates, and operational expenses on the return on equity of KBMI 3 category banking sub-sector companies listed on the Indonesia Stock Exchange (IDX). The approach used is quantitative with an explanatory research type. The sample was determined using purposive sampling and consisted of 9 companies. Secondary data were obtained from the 2020-2024 financial reports through the IDX official website and analyzed using multiple linear regression with SPSS version 25. The results show that partially, non-performing loans (NPL) do not have a significant effect on return on equity (ROE), while loan-to-deposit ratio (LDR) and operating expenses (BOPO) have a significant effect. These findings contribute to the development of literature and provide practical benefits for management, investors, and regulators. This study has limitations in the number of variables studied and the scope of the sector is still narrow, so the results cannot be generalized widely
The Effect of Education And Poverty on Human Quality of Life in the Regencies/Cities in Papua Province 2019 to 2023
Full text linkPapua is one of the provinces with the lowest Human Development Index (HDI) in Indonesia. This study aims to examine the effect of education and poverty on the quality of human life in the regencies/cities of Papua Province from 2019 to 2023. This study uses secondary data with a panel data regression analysis method and a Random Effect Model (REM). Econometric tests examine classical assumptions to ensure model validity and use T-tests, F-tests, and the Coefficient of Determination tests. The results show that education has a positive and significant effect on human quality of life, while poverty has a significant negative effect on human quality of life. This study shows that the variables of education and poverty together have a significant effect on human quality of life
The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY
Full text linkThis study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance
Culture and Taxation: Implementation of Tri Hita Karana in Accounting Information Systems for Regional Tax Optimization in Bali
No full textThis study aims to analyze the role of Technology Utilization in AIS and the Implementation of Tri Hita Karana Values on Tax Reporting and Regional Tax Optimization in Bali, with a focus on Village Credit Institutions (LPD) in Gianyar and Badung Regencies. The research method used is quantitative, with data collection through closed questionnaires distributed to 122 LPDs as a sample. Data analysis was conducted using the SmartPLS program to test the validity, reliability, and feasibility of the model, and to measure the influence of each variable on the research results. The results of the study show very interesting findings. The SEM-PLS analysis shows that Technology Utilization in AIS and the Implementation of Tri Hita Karana Values show a positive contribution to improving Tax Reporting and Regional Tax Optimization. Analysis of the description of respondents' answers shows responses that only reach the Fair category. Both findings indicate that LPDs can play a role in improving Tax Reporting and Regional Tax Optimization in the future. The current condition shows that LPDs are still not ready to be involved in tax performance in Gianyar and Badung Regencies. These results need to be addressed in further research by seeking stimulus formulations for each LPD. LPD basically supports the involvement of this institution to help improve Tax Reporting and Regional Tax Optimization
Comparative Study Comparative Study in the Development of Agrarian Reform of the Indonesian Land Bank Agency with the Federal Law Development Authority (Felda) Malaysia
Full text linkThe Land Bank Agency faces various challenges, these challenges include limited accurate spatial data, frequent agrarian conflicts between indigenous peoples, farmers, and large companies, and weak coordination between government institutions. In addition, policy implementation is often hampered by bureaucratic issues, overlapping regulations, and low community participation in the decision-making process. Therefore, an innovative approach and learning from best practices in other countries that have previously implemented similar policies are needed. One country that has long experience in implementing agrarian reform is Malaysia. Through the establishment of The Federal Land Development Authority (FELDA) in 1956. The type of research that researchers use in this study is a qualitative descriptive research method. The approach used in this study is normative juridical descriptive. The research was conducted by literature study to obtain legal materials and using document study techniques. The Malaysian land bank, FELDA, has been established for a long time, namely in 1956, compared to the Indonesian Land Bank Agency, which only had definite regulations in 2021 and FELDA has a different implementation mechanism compared to Indonesia, namely FELDA focuses more on implementing land banks in the agricultural sector, while the implementation of land banks in Indonesia tends to be relatively new
Application Gas, Implementation ICS, and CAF on QFR With HRC Moderating Variable
No full textThis study aims to determine the effect of the application of Government Accounting Standards, the application of Internal Control Systems and Completion of audit findings on the Quality of Financial Statements with Competence of Human Resources as a moderating variable. The research design method uses a survey method with data collection methods using a questionnaire. The population in this study were employees of 32 financial administration employees in the Regional Work Unit (SKPD) of Lahat Regency, using a purposive sampling technique, so that 90 employees were selected as the research sample. The analysis technique used is SmartPLS software version 4.0.8.5. The results of the analysis show that simultaneous and partial testing, the application of Government Accounting Standards, the application of the Internal Control System and the completion of audit findings have a significant effect on the quality of financial reports. Meanwhile, the competence of human resources is not able to moderate the influence between the application of Government Accounting Standards, Internal Control Systems and completion of audit findings on the Quality of Financial Statements. The coefficient of determination is 92.5 percent, while the remaining 7.5 percent is explained by other variables