1,720,963 research outputs found
Pemberdayaan UMKM Pengrajin Genteng Tanah Liat Di Desa Pejaten, Kediri-Tabanan, Bali
Full text linkAtap merupakan bagian terpenting dari sebuah rumah karena atap melindungi pemilik rumah dari sinar matahari dan hujan. Banyak cara untuk membuat atap rumah yaitu salah satunya adalah dengan menggunakan genteng. Genteng terbuat dari berbagai macam material salah satunya adalah tanah liat. Program Kemitraan Masyarakat (PKM) ini dilatarbelakangi oleh banyaknya usaha genteng di Pejaten yang merupakan suatu usaha turun temurun yang sejatinya memiliki potensi untuk dikembangkan menjadi destinasi wisata alternatif. Genteng khas pejaten dikenal sampai masyarakat luar Bali. Program Kemitraan Masyarakat merupakan suatu wadah untuk membantu mitra dalam mengembangkan usahanya. Tujuan program kemitraan masyarakat ini adalah membantu mitra dalam membuat pembukuan atau catatan terkait dengan transaksi pendapatan, pengeluaran, dan biaya produksi, harga pokok produksi, sehingga mitra mengetahui secara pasti laba dan rugi usaha. Selain itu juga mitra juga mampu memahami tata kelola perusahaan terutama dalam hal menetukan strategi produksi dan pemasaran. Tujuan selanjutnya adalah mitra memiliki sistem pemasaran yang baik
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN
No full textThe biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover
Optimization of Financial Management and Management of the Cupu Manik Sedana Waste Bank in Dangin Puri Kaja Village
Full text linkWaste management is a complex issue faced by various regions in Indonesia, including Bali Province, where organic waste dominates the household waste composition. In response, Dangin Puri Kaja Village established the “Cupu Manik Sedana” waste bank in 2022, aimed at transforming waste into resources of economic value while reducing its environmental impact. Despite this initiative, several challenges hindered its operations: (1) financial records were poorly organized and lacked systematic bookkeeping, (2) human resources had limited skills in management and production, and (3) there was a need for education and training in processing organic waste into Liquid Organic Fertilizer (POC). To address these issues, a community service program was designed to empower the waste bank by strengthening financial literacy, improving human resources, and providing practical training in waste utilization. The methods implemented included participatory mentoring, structured counseling, and hands-on practice. Training in financial literacy introduced partners to basic accounting principles, daily transaction records, and financial reporting using Microsoft Excel and the Sepran cash book application. Human resource development focused on time management, division of labor, and enhancing productivity among group members. Additionally, practical workshops on POC production provided participants with the skills to convert kitchen waste into valuable fertilizer, reinforcing the principles of reduce, reuse, and recycle
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan
Full text linkThe purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).Tujuan dilakukannya penulisan ini adalah menguji pengaruh kesesuaian kompensasi, pengendalian internal kas dan moralitas individu pada kecenderungan kecurangan akuntansi (fraud). Terdapat 36 responden yang merupakan pekerja di LPD Kabupaten Tabanan dengan menggunakan purposive sampling dan analisis regresi linier berganda digunakan untuk menjawab hipotesis penelitian. Penelitian memperoleh hasil semua faktor yang diuji memiliki pengaruh negative terhadap kecenderungan kecurangan akuntansi (fraud)
Increasing the Competency of Water Farmer Farmers Regarding Sales Recording and Marketing Strategies in The Medium Village of Abiansemal Badung
Full text linkMost of the livelihoods of the residents of Medium Village are as water farmers. The obstacle faced by water henna farmers in Sedang Village is the lack of knowledge of farmers in marketing strategies for their water henna flower harvest, apart from that, water henna farmers in Medium Village still have minimal knowledge about the importance of making a daily sales record book. The solution that can be given to overcome this problem is by providing knowledge to water henna farmers in the Medium Village to prepare a sales record book. This is done to help water henna farmers in the Medium Village to be able to know the profits they can make and be able to predict their financial performance. The next solution is to provide knowledge about online marketing media by utilizing social media, this is provided to help water henna farmers in Medium Village to be able to market their crops more widely
Improving Digital Sales and Marketing Recording Capabilities for UMKM Carving Craftsmen in Sumita Village, Gianyar Regency, Bali Province
Full text linkKuliah Kerja Nyata (KKN) is an extracurricular activity and community service program that students carry out. This program is typically part of the university curriculum and is required to complete an undergraduate degree. Sumita Village is one of the villages that has established a partnership with Warmadewa University. During the KKN, students identified several issues SMEs (Small and medium enterprises) faced regarding carving artisans in Sumita Village. The main problem in Sumita Village is adequate sales record-keeping among the carving artisans and their limited understanding of digital sales concepts. These issues have prevented the artisans in Sumita Village from expanding their sales to reach a broader market. Based on these findings, the KKN activities in Sumita Village designed a program to provide training on sales record-keeping and online sales. After implementing this program, the impact on the community included an increased understanding of the importance of sales record-keeping among the partners, who have also been able to create simple sales records. Additionally, the partners understood the concept of online sales, enabling them to apply this system to expand their market reach
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