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Determinant Factors of Corporate Social Responsibility Disclosures in Hospitality and Tourism Companies in Indonesia and Thailand
Get PDFCorporate Social Responsibility (CSR) is increasingly recognized as one aspect of sustainable business development. Within the tourism industry, CSR plays an important aspect in integrating social and environmental concerns in strategies, policies, and business operations in interactions with the community and the company�s stakeholders. This study aims to assess and examine the critical factors that influence the formation of Corporate Social Responsibility Disclosure (CSRD) in hospitality and tourism sector companies. The motivation for this research stems from previous studies that showed contradictory results regarding the factors that influence CSRD. Furthermore, research on the factors that influence CSRD in Indonesia and Thailand�s hospitality and tourism industries is rarely done. This study uses company data from 2015 to 2019 with the Generalized Least Square and Weighted Least Square methods in data analysis. This study examines the effect of Profitability, Leverage, Firm Value, Liquidity, and Firm Size on CSRD. In addition, this study contributes to research on the influence of Firm Value on CSRD, which is still rarely done. This study shows that Leverage and Firm Size have a significant positive effect on CSRD, while Firm Value has a significant negative impact on CSRD
SPATIAL MORPHOLOGICAL ANALYSIS: DEVELOPMENT OF THE NORTH KREMBANGAN AREA, SURABAYA, INDONESIA
Get PDFThe North Krembangan area is an old city area in Surabaya, right next to the Kalimas River. This area has experienced several changes from time to time, both in terms of natural context, roads, blocks/lots, and buildings. These changes were influenced by several factors and actors, both from the Dutch government and from the Surabaya government due to the existence of several new needs that were no longer relevant in the conditions during the colonial era.
Objectives: To identify the morphology of urban tissue in the North Krembangan area which consists of permanent, non-permanent elements and street front quality
Methodology and Results: This research uses the urban tissue methodology by Romice et al as a theory that helps to analyze this area.
Conclusion, Significance and Implications: This research found that although the North Krembangan area has relatively low street front quality, this area is still busy and active as a commercial center. Suggestions to improve the area were also made at the end of this research
Transportation DistancesReductionat Surabaya Distribution Center Using Anylogistix Software
Get PDFThe delivery method of finished goods by the company Surabaya Distribution Center is to deliver to one customer location (single drop), and the truck size used will be adjusted based on the demand. The company considers the single drop inefficient since the usage of small trucks is significantly higher than that of larger trucks. Therefore, it is essential to change finished goods previously delivered using small modes of transportation to large ones. Since customer demand cannot be controlled, increasing the truck size could be achieved by merging several destinations in a truck (multidrop), reducingtransportation distance. The problem of determining the optimal route to reduce the delivery route distance by considering the vehicle capacity is included in the Capacitated Vehicle Routing Problem with Time Windows(CVRPTW), which can be solved using Anylogistix. Anylogistix software was selected as a software tool for applying the simulation modelingapproach based on the functionality, accessibility, simplicity, and convenience of use, as well as the degree of suitability of the models to the conditions of reality. The simulation begins with selecting the appropriate type of simulation, inputting data, applying research assumptions, and verifying and validating until a verified and validated simulation is obtained. Through a systematic approach, the Anylogistix simulationcan reduce the distance of the routes, initially 280,258.7 km to 203,905.93 km (27.2% distance reduction). In addition, the results showed that the delivery of goods from small modes of transportation allocated to large modes of transportation was 181 shipments with optimal utilization of >70
Literasi Digital Komunitas Sekolah Melalui Animasi 3 D Tour Untuk Menciptakan Model Komunikasi Pembelajaran Yang Interaktif
Get PDFIn modern education, digital literacy has become an important skill that students must have. Therefore, digital literacy by optimizing various types of applications available in open source is very important. However, many communities, especially in the secondary education environment, still have not creatively optimized the existing facilities to improve the skills of a more innovative and creative teaching and learning process. Therefore, it is necessary to conduct education and training activities to improve the abilities of both students and teachers. The purpose of the school community digital literacy activity through 3-D tour animation is to improve skills and interactive learning communication models. The method of this activity was carried out by involving high school students and teachers as activity assistants. The implementation mechanism is training in making 3-D tour animation applications and their practices. The results show that this activity positively benefits students understanding and skills regarding interactive learning models by optimizing 3-D animation among high school students. In addition, it also provides valuable insight into the potential of 3D tour animation as a tool to promote digital literacy and interactive communication in the educational environment
Briquette Combustion Characteristics of Cerbera Manghas Leaves with Rejected Pineapple as Binding Agent as a Sustainable Fuel
Get PDFLitter from fallen leaves of the Cerbera manghas plant is commonly found throughout Indonesia. Various studies have shown that briquettes formed from the falling leaves of Cerbera manghas may be able to reduce waste and be used as a new energy source. However, previous studies employed tapioca as a binding agent for briquettes, which is an edible starch, and their use as a binder competes with the availability of food resources. Alternatively, rejected pineapple would be used as a binding agent to remedy the problem since it is not edible and reduces unused waste. The briquette was subsequently researched to determine the optimal produc-tion parameters as well as its potential as a sustainable fuel. The 95% to 5% ratio of biomass to briquette is used to achieve a high calorific value of 4338.79 kcal/kg while maintaining the structure of the briquette in check. The usage of this briquette is supported by both the calorific value test and ultimate analyses. According to the research on the four combustion characteristics (ignition time, burning temperature, combustion rate, and burning time), the composition that gives the best briquette is obtained by using a particle size of 60 mesh and compressed by the hydraulic pressure of 2 MPa
Creating Phygital Cultural Heritage Experiences: Key Design Principles
Get PDFThis study develops design principles for creating phygital (physical and digital) cultural heritage experiences, integrating advanced technologies such as VR/AR, digital twins, and interactive storytelling. Through thematic analysis of existing literature and validation via a professional survey, five key principles were dentified: Human-Centered Design, Technological Integration, Narrative Fidelity, Cultural Sensitivity, and Sustainability. These principles offer a framework for preserving cultural authenticity while enhancing user engagement and accessibility. This study explores key challenges in integrating sustainability and cultural authenticity into phygital cultural heritage projects and provides cultural heritage professionals with flexible design strategies that leverage digital technologies to create immersive, educational, and culturally respectful experiences. These adaptable strategies ensure that projects remain viable, relevant, and capable of balancing innovation with preserving heritage integrity
Exploring the Potential of Blockchain Technology in Digital Tax Administration to Enhance Tax Compliance
Get PDFThis research seeks to enhance the technology acceptance model (TAM) by examining
cognitive belief factors, specifically the influence of perceived usefulness and perceived ease of
use, on taxpayers intentions to utilize blockchain technology. This investigation explores both
the direct and indirect effects of perceived enjoyment. This research also examined the impact
of behaviour, specifically the trust factor, on perceived usefulness and perceived ease of use. We
extended the TAM by assessing the mediating influences of the perceived enjoyment factor.
The research employs a survey methodology. We collected data from 213 individual taxpayers.
However, we were only able to process the data of 155 respondents. Questionnaires serve as a
valuable tool for gathering data through Google Forms. We analysed the data using PLS-SEM.
The research findings indicate that there is a form of mediation where the perceived usefulness
of blockchain technology has a notable impact on taxpayers intentions to use it, either directly
or through the perceived enjoyment it brings. Perceived enjoyment also mediates the influence
of perceived ease of use on taxpayers intentions to use blockchain. Moreover, taxpayer trust
has effectively influenced taxpayers perceptions that technology is user-friendly and
advantageous. To improve the level of service provided to taxpayers, tax authorities must
leverage the advancements of the information technology era. The research findings make a
valuable contribution to the tax authorities readiness to adopt a blockchain-based tax
administration system. The results highlight the significance of the authoritys efforts to
enhance taxpayers intrinsic motivation when using tax information technology. Creating a
user-friendly and enjoyable experience that brings joy, excitement, and comfort can achieve
this
Financial Conditions Role in Tax Evasion: A TPB Perspective
Get PDFThe purpose of this study is to examine the influence of TPB dimensions on taxpayers intention to commit fraud by testing the effect of financial condition intervention on taxpayers as a factor that can change taxpayers intention to commit fraud. This research employs a survey approach, where data is collected through questionnaires. Data collection methods were distributed manually and online to individual taxpayers aged 17 and above, totaling 200 out of 213 respondents data that could be collected. Data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that all TPB dimensions, namely attitude, subjective norm, and perceived behavior control, are able to influence the intention to commit tax evasion. Moderation testing shows that the interaction of financial condition with each component of TPB can change taxpayers intention to commit tax evasion. The implications of the research results indicate that regulators need to map taxpayers financial conditions. This is useful to change taxpayers paradigm that tax payment is part of citizenship obligations rather than economic sacrifice. This study offers a new direction in expanding the tax evasion research model by involving TPB dimensions and incorporating situational factors such as financial condition as additional determinants or intervention factors
PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRMS VALUE MELALUI FINANCIAL PERFORMANCE
Get PDFThe purpose of this study was to determine the effect of intellectual capital on firms value through financial performance in companies belonging to the consumer goods industry sector on the Indonesia Stock Exchange in 2017 - 2019. This research is a quantitative study with 45 companies belonging to the consumer goods industry sector as research samples. This study uses panel data, so the total observation period is 135. The data analysis technique uses Partial Least Square. The results showed a positive effect of intellectual capital on firms value, a positive effect of intellectual capital on financial performance, a positive effect of financial performance on firms value, and a positive effect of intellectual capital on firms value through financial performance
Antara Mitigasi Gempa dan Pendidikan Tinggi: Kumpulan Gagasan untuk Negeri
Get PDFIndonesia merupakan salah satu negara yang rawan terhadap bencana alam, terutama gempa bumi. Sebagai bagian dari Ring of Fire, kita berada di jalur yang aktif terhadap aktivitas tektonik yang dapat menimbulkan gempa besar kapan saja. Namun, meski terjadinya gempa bumi tidak dapat diprediksi atau dihindari, upaya untuk mengurangi dampak buruknya�termasuk meminimalkan korban jiwa dan kerusakan infrastruktur�adalah sesuatu yang harus diupayakan dengan sungguh-sungguh. Oleh karena itu, mitigasi bencana gempa menjadi topik yang sangat penting bagi Indonesia.
Buku ini berjudul Antara Mitigasi Gempa dan Pendidikan Tinggi: Kumpulan Gagasan untuk Negeri berisi kumpulan artikel yang pernah diterbitkan di berbagai surat kabar, dan bertujuan untuk menggugah kesadaran serta memberikan wawasan bagi masyarakat tentang pentingnya mitigasi gempa dan isu-isu seputar pendidikan tinggi. Buku ini dibagi menjadi beberapa bagian, dengan bagian pertama yang fokus pada mitigasi gempa.
Artikel-artikel dalam buku ini ditulis pada waktu yang berbeda, umumnya merupakan wujud dari kegelisahan penulis dalam menyikapi isu yang tengah berkembang atau kejadian-kejadian yang tidak diharapkan. Sebagai contoh, artikel Mitigasi Gempa, Upaya Mencegah Jatuhnya Korban ditulis ketika terjadi gempa Lombok pada tahun 2018 yang sangat memilukan. Artikel Indonesia Darurat Mitigasi Gempa ditulis saat terjadinya gempa di Palu tahun 2018, artikel Bukan Gempa, Rumahlah Pembunuh Utama ditulis setelah gempa Cianjur tahun 2022, dan artikel Magnitudo, MMI dan Mitigasi Dampak Gempa ditulis ketika terjadi gempa di Tuban tahun 2024. Setiap artikel memiliki latar belakang yang berbeda, sehingga bisa jadi tidak saling terkait satu sama lain. Namun, mereka semua dikelompokkan dalam bagian besar yang berfokus pada mitigasi gempa agar pembaca lebih mudah memahami gagasan utama yang diangkat.
Selain itu, dua artikel tentang pemanfaatan abu terbang (fly ash) sebagai material konstruksi pengganti semen merupakan paparan populer dari beberapa riset yang telah dilakukan penulis terhadap material limbah dari PLTU, yang memungkinkan material beton menjadi lebih ramah lingkungan dan mendukung upaya penerapan pembangunan yang berkelanjutan (sustainable development). Pemanfaatan abu terbang, khususnya geopolimer, merupakan salah satu area minat penelitian penulis, dan sudah banyak publikasi ilmiah yang diterbitkan (bersama dengan tim) terkait hasil-hasil penelitian di bidang ini. Hal ini menjadi salah satu upaya konkret dalam menjawab tantangan isu lingkungan yang dihadapi industri konstruksi, khususnya industri semen.
Bagian ketiga buku ini membahas isu-isu terkait pendidikan tinggi di Indonesia. Artikel Saatnya Berguru ke Malaysia? ditulis sebagai respons atas keprihatinan pemerintah terhadap rendahnya jumlah publikasi ilmiah yang dihasilkan oleh para ilmuwan Indonesia. Artikel ini mengupas fenomena lonjakan publikasi dari Malaysia dan pelajaran yang bisa diambil oleh Indonesia untuk memperbaiki kualitas penelitian. Artikel HarvardX dan Tren Pendidikan Online memberikan wawasan tentang potensi pendidikan online dalam meningkatkan Angka Partisipasi Kasar (APK) pendidikan tinggi di Indonesia. Artikel Kehadiran Kampus Asing, Berkat atau Mudarat? ditulis saat sebuah kampus asing dibuka di Surabaya dan mengangkat isu mengenai kehadiran perguruan tinggi asing di Indonesia, dampaknya, serta tantangan bagi perguruan tinggi dalam negeri. Terakhir, artikel Salah Kaprah Gelar Profesor menyikapi maraknya penyimpangan dan jalan pintas yang ditempuh oleh sekelompok orang untuk meraih gelar profesor dengan berbagai cara, melupakan esensi dari jabatan profesor itu sendiri yang sejatinya merupakan sebuah jabatan, bukan gelar akademik. Jabatan tidak permanen dan hanya berlaku bila yang bersangkutan masih mengemban tugas sebagai dosen, berbeda dengan gelar akademik yang terus melekat.
Artikel-artikel dalam bagian pertama mencoba menjawab pertanyaan yang sering kali muncul setiap kali gempa bumi besar melanda: apakah kita bisa mencegah jatuhnya korban jiwa dan kerusakan yang parah? Jawabannya adalah ya, bila kita memahami akar permasalahan dan menerapkan solusi yang tepat. Banyak korban jiwa jatuh bukan karena gempa itu sendiri, melainkan karena runtuhnya bangunan yang tidak memenuhi standar tahan gempa, khususnya bangunan rumah tinggal. Dengan teknologi yang ada saat ini dan pengetahuan yang cukup, seharusnya kita mampu membangun infrastruktur yang lebih aman. Melalui kebijakan yang mendukung, regulasi yang tepat, dan edukasi bagi masyarakat serta tukang bangunan, kita dapat meminimalkan dampak dari gempa bumi yang mungkin terjadi di masa depan.
Selain mitigasi gempa, buku ini juga membahas isu penggunaan abu terbang sebagai material konstruksi dan pendidikan tinggi di Indonesia, dua topik yang memiliki kaitan erat dengan pembangunan berkelanjutan dan pengembangan sumber daya manusia. Abu terbang memberikan alternatif material yang lebih ramah lingkungan dalam konstruksi bangunan. Di sisi lain, pendidikan tinggi memainkan peran penting dalam mempersiapkan generasi penerus bangsa yang mampu menghadapi tantangan di masa mendatang, dalam menghadapi perubahan global.
Bagian-bagian dalam buku ini diharapkan dapat meningkatkan kesadaran masyarakat umum, pemerintah, akademisi, dan semua pihak yang memiliki kepedulian terhadap mitigasi bencana dan pembangunan Indonesia yang lebih baik. Mari kita bergandengan tangan, belajar dari pengalaman, dan menjadikan negara ini lebih siap dalam menghadapi tantangan alam dan pembangunan di masa depan.
Selamat membaca dan semoga buku ini memberikan inspirasi bagi kita semua untuk menciptakan Indonesia yang lebih tangguh dan berdaya saing tinggi