bluuebunny/crossref_metadata_2025 huggingface dataset:
SEGMENTASI PASAR KOPI BUBUK BALI BANYUATIS DI KOTA DENPASAR
Authors: Lasmini Ni Ketut
Published: December 2023

This study aims to identify the Kopi Bubuk Bali Banyuatis market. Themarket segments of Kopi Bubuk Bali Banyuatis is formulated through the data analysisof consumerâ€™s behavioral and psychographic by the method of Cluster Analysisusing the K-Means Cluster subsequent cross tabulated with demographics. Theresults: Segment-1, (42.9%), predominantly male, middle-aged, high schooleducation, self-employed and middle-income. Consumer behavior, consumptionlevels often, the readiness to buy is very high because they understood the product,be positive about the product, and its benefits. Psychographic consumer, includingthe category of active, modern, optimistic, and relatively established. Incomerate varies from lower class to upper class. Such a potential segment as  markettarget. Segment-2, (35.7%), male-dominated, younger age, high school education,private employees, and middle-income.Consumer behavior, consumption levels arerare, the readiness to buy is moderate, attitudes toward products and its benefits ispositive. Psychographic consumer, simple and optimistic. Considerable potential asa market target after segment-1. Segment-3, (21.4%), male-dominated, middle-aged,high school education, private employees, and middle-income.Consumer behavior,consumption levels are very rare, low readiness to buy, attitude towards the productand itsbenefits is negative. Psychographic consumer, logical, normative, homely andthus less potential as a market target . Based on size and market structure and theobjectives and resources of the company, the segment-1 was chosen as the targetmarket by the company.

By understanding market segmentation and know its customers, the  policy will beeasier to be taken in marketing the products. Selection of promotion strategies willbe more focused, able to provide satisfaction and increase customer loyalty.
ANALISIS BIAYA STANDAR DALAM MENENTUKAN HARGA POKOK PRODUKSI STONEWARE BERBAHAN BAKU UTAMA LEMPUNG KALIMANTAN DAN MANFAATNYA BAGI KEPUTUSAN BISNIS PADA UPT PSTKP BALI â€“ BPPT
Authors: Normal I Nyoman , SUPUTRA GUMI WIRYAWAN
Published: December 2023

Standard costing is predetermine cost which must expenditured to produceunit product or to paid special operation. Standard cost systems was design to costcontrol, be important tool  to evaluate judgement that was setting.  The aims of thisresearch were : (1) To knew cost of good manufactured stoneware that main rawmaterial of kalimantan blend by standard cost systems; and (2) To knew usefull ofstandard costing for business decision.   The research results shew that : (1) Costof good manufactured stoneware that main raw material of kalimantan blend bystandard cost systems was various base on the composition use. The smallest costof good manufactured stoneware was XID composition about Rp  1.628,02 each kgand the biggest was FRC-1 composition about Rp 2.028,68 each kg. Cost of goodmanufactured stoneware by the standard cost systems was bigger than actual costsystems, because there were different into computation ways of raw material, differentloading of direct labour cost, and different loading of manufacturing overhead cost,except the XID composition was smaller; (2) Standard cost application is very usefulinto business decision making for stoneware product, that is : a) As a tool of control,b) As a tool of decision making, c)  As a tool of rational cost measurement, and d) Asa tool of recording cost economizing.
DINAMIKA DAN PERAN KEPEMIMPINAN DALAM PENGEMBANGAN ORGANISASI
Authors: Gunastri Ni Made
Published: December 2023

In  this  millennium century there is no place  without competition and competition has been and will become new principles,because the business worldwhich is open and compete to carry out better thing. These conditions require achange and development continuesly. All of these if not immediately improvewill threaten the survival of the organization / company life. In other words theimpact of globalization will be a big and serious threat  if organization doesnâ€™thave  strong,  reliable and dynamic leadership as according with development oforganization environment strategic (internal and external).In the process of organizational development very needed leadershiprole undertaken by a leader and leadership effectiveness can be judged by how he able to overcome the main problems and challenges faced. The key to create andcontinuing organization in the 21st century in order to success is leadership, donot only at the top of the hierarchy, but in the entire of organization. This means that inthe coming decades we will see the emergence of new organizational forms whichovercome with more rapid movement and  more competitive environment and newtypes of workers, at least in a successful company.Suitable leadership can be applied at  this time in developingof organization is  superleadership  that is  someone  who leads theirself  asan empowering leader . A Superleadership will make empower, train, teach,reward and arranging the environment to make his subordinates  able tolead themselves and can show its performance.
MULTIKULTURALISME : SEBAGAI SOLUSI MENEKAN KONFLIK DALAM ORGANISASI
Authors: Arya Paramarta Wayan
Published: December 2023

Conflicts on some organization probably happened, meanwhile we have many employees coming from multi cultures such as: different of ethnicty, religions,cultures, gender and other uniqly differences which every people had. Therefore,every companies owners or manager have to improved their employees ability, whichcoming from multi cultures background, so they can work in different environmentand combine that differences become a good and strong corporations and companyâ€™sowner or manager have to solved and finished any kinds of conflict, which potentialshappened while the employees working on differences.
PENGARUH RISIKO BISNIS DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN
Authors: Suadnyana I Made , Wiagustini Luh Putu
Published: December 2023

This study aims to ï¬ nd out the inï¬‚ uence of business risk and ï¬ rm growthtoward capital structure and the value of the ï¬ rm. The population of this study wasall go public of industrial companies registered at The Indonesian Capital Marketfrom 2008 up to 2010. We use the path analisys technic to evaluate the relationsamong variables of non ï¬ nancial industrial companies. While the direct and indirect impact of these variables were also observed.The result shows that business risk and ï¬ rm growth have different impact towardboth capital structue and value of the ï¬ rm. The ï¬ rst regression shows that businessrisk has negatively signiï¬ cant inï¬‚ uence on capital structure and ï¬ rm growth haspositively signiï¬ cant inï¬‚ uence on capital structure. The second regression showsthat bussiness risk has negatively signiï¬ cant inï¬‚ uence and ï¬ rm growth has positivelysigniï¬ cant inï¬‚ uence on ï¬ rm value. This study also conï¬ rm that capital structure haspositively signiï¬ cant inï¬‚ uence on the ï¬ rm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA
Authors: Mahanavami Gusti Ayu
Published: December 2023

Banking is everything which is concerning about Bank, including institute,business activity, and also the way of and process to execute its effort, while Bankrepresent the nucleus, core institute from financial system, every state which is theeffort in essence muster the fund from society which is its for in the form of saving,deposit and giro, channelling to society needing fund in the form of credit and alsoservice in payment traffic. .Ability of the banks in gain profit is measured by returnon assets (ROA). The purpose of this research is to examine influence of CapitalAdequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM),Loan to Deposit Ratio (LDR), and BOPO through Return On Asset (ROA) of publicbanking listed at Indonesian Stok Exchange during 2011-2012.Research using purposive sampling method for taking samples. Data obtained onthe basis of publication Annual Bank, obtained 5 samples of General Bank. Samplesused in this research are public banking listed at Indonesian Stock Exchange onperiod 2011-2012. Analysis technique used is multiple linear regression analysis. The results of this research found that Capital Adequacy Ratio (CAR) andLoan to Deposit Ratio (LDR) hasnâ€™t significant positive effect to Return On Asset(ROA), Non Performing Loan (NPL) hasnâ€™t significant negative effect to ReturnAsset (ROA), Net Interest Margin (NIM) has significant positive effect to Return OnAsset (ROA), and BOPO has significant negative effect to Return On Asset (ROA).
KAJIAN TEKNOLOGI PROSES DAN HARGA POKOK PRODUKSI MASSA COR â€œCN7â€ DENGAN SISTEM PEMBEBANAN BERBASIS AKTIVITAS, DAN IMPLIKASINYA TERHADAP HARGA TRANSFER DAN PERSEDIAAN
Authors: Normal I Nyoman , Suputra Gumi Wiryawan
Published: December 2023

The aims of this research relate to casting massaâ€œCN7â€ (40% SukaBumi Blend : 25% RRT Feldspar : 20% Caolin : 2,5% Ball Clay : 12,5% Cuarsa)were : (1) To determine process technology casting massaâ€œCN7â€; (2) To calculatecost of good manufactured; (3) To determine transfer price; and (4) To recognizedending inventory that reported on balance sheet. The research results shew that :(1) The process technology casting massaâ€œCN7â€ according to production functionwere : weighting process,grussing process, mixing process, filtring process, andcarrying process; (2)Cost of good manufacturedcor massaâ€œCN7â€ according toActivity Based Costing (ABC) systems was Rp 2.896,83 each unit, that followed byraw materal cost Rp 1.960,00, direct labour cost Rp 860,84, variable overhead costRp 39,89, and fixed overhead cost Rp 36,09; (3) The transfer price casting massaâ€œCN7â€according to full cost transfer pricing methodwas Rp 3.302,39each unit, thattransfer priceformed by cost of good manufactured Rp 2.896,83, operating expenseRp 289,68 (marketing expense Rp 173,81 and general & administration expense Rp115,87), and expected margin Rp 115,87; and (4) Ending inventory casting massaâ€œCN2â€ according to specific identification method was Rp 434.524,50.
PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KOMPETENSI
Authors: Gunastri Ni Made
Published: December 2023

The success of an organization is determined by the quality of thosepeople who work in it. Competency is a developing problem, in which it hasbeen frequently discussed in the middle of society nowadays, especially when anorganization is facing challenges and competitions that are getting harder andharder. Due to those competition matters as the impacts of quick changes in bothtechnology and environment on each aspects of the human life,  a manager has nomore choice, except to make the organization that he or she is leading now, to be notonly able to give a consumer satisfaction, produce any high quality and competitiveproducts in the market, and has an orientation on its customer value. As the result,the organization will not only be oriented to achieve a high productivity of work, butalso it will also deal with the performance on its process. The employeesâ€™ competence supports the success of an organization so much andit is obviously able to make its mission come true by paying attention to the relationbetween both selection and selection plan. Therefore, the role of competency inan organization will be apparently not only able to enhance the high productivityof an organization without accompanied by the rewarding system and measuredperformance evaluation.
PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL DAN NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DI BEI
Authors: Cakra Wibawa Kadek Anom
Published: December 2023

The objective of this research is to determine the significance of the effectof growth companies on capital structure and firm value, the effect of ownershipstructure on capital structure and firm value and the effect of capital structure onfirm value.This study population is a property company in Indonesia Stock Exchange in theperiod 2007 to 2009. The data used in this study is secondary data that the annualfinancial statements of 36 property companies on the Stock Exchange. Determinationof the sample in this study is based on random sampling technique of purposivesampling criteria are property companies with complete financial data in accordancewith the studied variables.The Model of this study using path analysis, the application of the tools of SPSSversion 13.0. The results of this study are at a significance level of 5% are found tosignificantly influence the growth of the company on capital structure. The growthof the company to the value of the company there is no significant effect. Further tothe ownership structure on capital structure there is no significant effect then thesame result is obtained, which is the ownership structure has no significant effecton firm value. The effect of capital structure on firm value where there is a negativesignificant effect.For the corporate,  the best point of capital structure in many level, for the fund,can rise down the firm value. Furthermore it is recommended for further research toexamine other variables that effect the capital structure and the companyâ€™s growthbeyond the companyâ€™s ownership structure in addition to the property.
TATA RUANG KANTOR DAN PENGARUHNYA TERHADAP SEMANGAT KERJA PEGAWAI PADA PERUSAHAAN AIR MINUM PT TIRTAARTHA BUANAMULIA DI KEDONGANAN BADUNG
Authors: Pradnyana I Gusti Gde Oka , Sri Agustini Putu
Published: December 2023

The arrangement of office lay out in the company need a good attentionin order that the good lay out will give some benefit among others : the work willrunning well , a better traffic of work , and will be easier in controlling .The aim of this research is to know if there an influence of the office lay out to theemployees mentality in the Mineral Water Company Pt. Tirta Artha Buana Mulia.Some hypothesis that applied are there is a sinificant influence of office lay out tothe employeeâ€™s mentality mentality in The Mineral Water Company Pt. Tirta ArthaBuana Mulia. The population in this research is an employees of  The MineralWater Company Pt. Tirta Artha Buana Mulia with 84 samples . The method of datacollecting is using correlational decriptif , and regression analysis technique whichis counted using version 16.0 SPSS analysis . The result of this research is shownthat the hypothesis of office lay out is accepted and significanttly influenced to the employees menthality in  The Mineral Water Company Pt. Tirta Artha Buana Mulia,which is proofed by the figures of t-count = 14.125 is bigger than the table value= 1.989 using believable degree of 95% and failure degree of 5%. Meanwhile theinfluence of the office lay out to the employeeâ€™s mentality in the The Mineral WaterCompany Pt. Tirta Artha Buana Mulia is 70.9% and the rest is 29.1% influencedby unresearched factors. Based on this research , it is suggested to the head of  TheMineral Water Company Pt. Tirta Artha Buana Mulia to keep giving attention to theoffice lay out such as the desk , chair , light , and cleanness , in others to support thework of the office so the employees menthality will be raised .
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON BOND RATINGS OF PUBLIC COMPANIES IN INDONESIA
Authors: Kamyarta Ariwangsa I Putu , Abundanti Nyoman
Published: December 2023

Corporate governance mechanism is a system of corporate governance,which refers to the division of authority between all parties (shareholders, managementand board of directors) that determines the direction and financial performance.This study aimed to determine the effect of corporate governance mechanismsare proxied by institutional ownership, independent commissioners, managerialownership, quality audit and the audit committee of the companyâ€™s bond ratings onIndonesian public.  The population in this study is that corporate bonds listed on theIndonesia Stock Exchange and is still in circulation from 2008 to 2010. Method ofsampling done by purposive sampling method, and based on the criteria specifiedthen the number of samples were 140 samples. Hypothesis testing techniques usedmultiple linear regression analysis with the tools of SPSS version 18.0 applications. The results showed that: (1) corporate governance mechanisms are proxied by anindependent commissioner, audit quality and audit committee significant positiveeffect on bond ratings. (2) two other proxy of institutional ownership and managerialownership is not a significant positive effect on corporate bond ratings.  Based onthe results of the study suggested further research to investigate using other proxiesof corporate governance mechanisms such as by using the Corporate GovernancePerception Index (CGPI) as additional variables that are used in this study.
IMPLIKASI GENDER SEBAGAI MODERAtING vARIABLE DALAM KAItAN ANtAR IKLIM ORGANISASI, KEPuASAN KERjA , DAN KINERjA KARyAwAN PADA PERuSAhAAN DAERAh AIR MINuM tIRtA MANGutAMA KABuPAtEN BADuNG
Authors: Purba Astakoni I Made
Published: December 2023

The success of the empowerment of human resources within anorganization is realized by the performance of its employees. Employees are animportant resource for the organization, because it has the talent, energy, andcreativity that is needed by the organization, not to mention the Regional WaterCompany (PDAM) Tirta Mangutama Badung regency. In this study, the objectivesof this study were: (1) To determine the effect of organizational climate on jobsatisfaction, (2) To determine the effect of organizational climate on employeeperformance, (3) To determine the effect of job satisfaction on employeeperformance, (4) To determine the effect of gender in moderating the relationshipbetween organizational climate, job satisfaction on employee performance.In getting the answers to the above research objectives in the census questionnairedistributed to 160 employees as respondents. Collected data were analyzed with theStructural Equation Model (SEM). In the first SEM method to evaluate the normalityof the data, confirmatory factor analysis (CFA) and then analyzes the influence of theSEM. Full results of the initial model showed that the model is not good so the modelneeds to be modified in order to obtain a model that approached Goodness of Fit.Results of this study indicate that the three hypotheses raised showed a significantpositive effect, namely: Effect of Organizational Climate (X1) of the EmployeeSatisfaction (Y1), Effect of Organizational Climate (X1) of the Employee Performance(Y2), Influence of Employee Satisfaction (Y1) the Employee Performance (Y2). Thereis the influence of Organizational Climate (X1), Employee Satisfaction (Y1) of theEmployee Performance (Y2). Employee Performance means variation of 79.90% canbe explained by the Organizational Climate and Job Satisfaction. There is also theinfluence of Employee Satisfaction (Y1), the Employee Performance (Y2). EmployeePerformance means variation of 27.90% influenced by the Employee Satisfaction. Fromthe results of the model turns moderating Gender male debilitating relationship betweenvariables Organizational Climate, Job Satisfaction and Employee Performance,Gender Women are not given effect to the models linkage raised in this study.
AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWARE MENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN
Authors: Normal I Nyoman
Published: December 2023

The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWAREMENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN
Authors: Normal I Nyoman , Wardita I Wayan
Published: December 2023

The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
POTENSI DESA BELALANG SEBAGAI DESA WISATA UNTUK MENUNJANG KEPARIWISATAAN KABUPATEN TABANAN
Authors: Bayu Wisnawa I Made , Mahanavami Gusti Ayu
Published: December 2023

Desa Belalang is a rural village in Tabanan, Bali has a high valuetourism potential to be developed to improve the wellfare of society. This study aimsto (i) determine the potential locust village so it can be developed as tourist villagesand (ii) determine the constraints encountered in developing Desa Belalang as atourist village.By using qualitative methods and techniques SWOT, in depth interview on the headof the village, tourists, businessmen and villagers then the results of this studyare; (i) Desa Belalang has tourim potential such as: attractions, access, ancillaryand community involvement, (ii) Constraints faced are: Desa Belalang yet specialorganization that manages the tourism, and the population is not all houses intraditional Balinese house concept. The efforts which should be implemented bydeveloping the tourism human resources, partnerships, promotion, festival, communitydevelopment organizations and cooperation with higher education institutions.
PEMANFAATAN ABU BROMO SEBAGAI BAHAN BAKU STONEWARE BERKODE KLBR-1 DAN PENGARUHNYA TERHADAP PERHITUNGAN VARIABEL KEUANGAN PADA UPT PSTKP BALI
Authors: Normal I Nyoman , Suputra Gumi Wiryawan
Published: December 2023

The aims of this research that relate Bromo dust as raw material ofstoneware that Klbr-1 code were : (1) Determine production process; (2) Calculatefinancial variable that follow by: cost of good manufactured and cost price; and (3)Assess marketing mix. The research results that relate Bromo dust as raw materialof stoneware that Klbr-1 code were : (1)Bromo dust could use as raw materialof stoneware after laboratory testing of physical characteristic raw material andwas produce Klbr-1 stoneware. Klbr-1 stoneware composition follow by : noodleKalimantan blend 50%,Bromo dust 20%, sant 20%, Bukit-Jimbaran capur 5%,and Bantur ballclay 5%. The production process of Bromo dust as raw material ofKlbr-1 stonewarefollow by some of stage, tah is : preparing & weighting, grinding,filtrating, firing, deaering, aging, and storing; (2) The financial variable that relatecost of good manufactured Klbr-1 stoneware was Rp 1.605,67 each kg, that followby : raw material cost Rp 838,16, direct labor cost Rp 262,26, variable overheadcost Rp 90,30, and fixed overhead cost Rp 414,95. The cost price theoreticallysupply was Rp 1.846,52 each kg, that follow by : cost of good manufactured Rp1.605,67, expected profit margin Rp 80,26, marketing expense Rp 96,34, and general& administration expense Rp 64,22; and (3) The marketing mix of Klbr-1 stonewarewas still simple and was not comercially. Products still research stage that was notsupply on business, price was not competitive perfectly that setting depend on cost ofgood manufactured, promotion was not act professionally which itsapplication stillby self employee, and distribution still use self transportation tools that directly.
KAJIAN HARGA POKOK PRODUKSI OIL BURNER MOTIF BURUNG SEBAGAI BAHAN PERTIMBANGAN BISNIS IKM KERAMIK
Authors: Normal I Nyoman
Published: December 2023

The aims of this research that relate design service of oil burner that bird motiff (d9,7-t8,0) were: 1) to calculate cost of good manufactured, 2) to determine cost price feasebly, and 3) to give justification to medium small industries of ceramic. Research results shew that: 1) the cost of good manufactured design service of oil burner  that  bird  motiff  (d9,7-t8,0)  was  Rp  46.836,05  each  unit,  2)  the  cost  price design service of oil burner that bird motiff (d9,7-t8,0) was Rp 60.886,86, and 3) The cost of good manufactured design service of oil burner that bird motiff (d9,7-t8,0) based on full cost use for medium small industries of ceramics as: a) evaluation tool of resources consumption into produce ceramics creative design, b) information material to know the structure of cost production about ceramic creative design, c) decision making base to buy and self produce ceramics creative design, d) cost price determination base about ceramics creative design, e) decreasing tool to production cost wasting  about  ceramic creative design for non-value added activities, f) information material to improve competence of ceramic creative design into result profit  by  monitor  product  life  cycle  cost,  g)  information  material  to  planning, controlling, and decision making about product life cycle cost, h) cost reimbursement base about ceramic creative design, and i) the component of  inventory costingabout ceramic creative design.
KECERDASAN EMOSIONAL DAN KECERDASAN INTELEKTUAL PENGARUHNYA TERHADAP KINERJA KARYAWAN
Authors: Gita Andika I Made , Parwita Gde Bayu Surya , Prastyadewi Made Ika
Published: December 2023

In the planning and development related to human resources both within the company and organizations today must get the attention of the leaders of the future that will maximize employee performance at work. Where emotional intelligence and intellect is a very important factor in improving the performance of employees and facilitate the achievement of corporate goals. If emotional intelligence and intellectual intelligence are good at a company will create a positive interaction for the development of human resources in a company or organization. The purpose of this study was to examine the emotional intelligence and the intellectual influence on employee performance. The research was conducted at PT. Bank Negara Indonesia (Persero) Tbk Main Branch Office Renon Denpasar.  The sampling technique in this study using the formula Slovin, of the formula is obtained as many as 75 people. The results showed that emotional intelligence and intellect together - together (simultaneously)  positive  and  significant  influence  on  employee  performance. Moreover, the results also revealed that emotional intelligence and intellectual intelligence partial effect on employee performance.
ANALISIS BIAYA MARKETING MIX KAITANNYA DENGAN PENINGKATAN VOLUME PENJUALAN KOMPUTER PADA UD. GENIUS COMPUTER DENPASAR
Authors: Rotun Muji , Mela Ratini Putu
Published: December 2023

marketing  mix is one  of marketing stragegy that very important  and have effect toward improvement  of selling  volume. This study aim to find out to analyze the effect of marketing mix toward improvement of computer selling volume at UD. Genius Computer Denpasar in period of 2014-2015  partially and simultaneously, and to find out improvementof cost variable of marketing  mix that have dominant effect to influence of improvement of computer selling volume. The result of classic assumption at normality test  data has been clasiffied normal, multikoliniarity test is no multicolinierity, autocorrelation test of  Durbin Watson = 1,924 it reside at between 1,55-2,46 there is  no autocorrelation, heteroscedascity test is no heteroscedasity. The result of multiple regression analysis, cost of marketing mix partially have positive significant toward volume of computer selling. Analysis of F test shows marketing mix have significant effect simultaneously toward improvement of computer selling volume, the result of multiple linear regression of distribution cost value is dominant variable that have effect on improvement of computer selling volume
MENGGAGAS KONSEP ENTREPRENEURSHIP BERWAWASAN MULTIDIMENSI
Authors: Radendra Suastama Ida Bagus
Published: December 2023

Negative perception about business people as the profit pursuer is, at one side, normal, but at the other side, becoming a concern of business people themselves to prevent such perception increases as stigma that business people think that â€œthe end justify the meansâ€, or in other words, in order to gain the profit, the business people could take any means deemed necessaary regardless the ethics and/or moral considerations.

In order to avoid such negative perception, this paper offers a concept named multidimensional entrepreneurship. It is expected that such concept, if implemented thoroughly, not only minimise negative views, but also provide plenty of plus values toward business world, and eventually, many useful things for the societies and human beings.

The aspects or dimensions offered to be considered are consisiting of : socio-cultural aspect, politic-economy (ideological) aspect, East-management aspect, science & technology aspect, business-law aspect, and spiritual aspect. The explanation of each aspect or dimension, including the values and the views brought by each of them will be further elaborated in following paper.
Seni Perang Sun Tzu tentang Strategi Operasi Dikaitkan dengan Manajemen Bisnis
Authors: Radendra Suastama Ida Bagus
Published: December 2023

Seni Perang Sun Tzu merupakan karya militer klasik tertua dalam literatur Cina yang paling terkenal di luar Cina (yang ditulis antara 400 â€“ 300 SM). Teks  tersebut menjadi teks wajib di sekolah militer di seluruh dunia. Sementara itu, terdapat pula kecenderungan pemikiran bahwa strategi perang / militer dapat diterapkan dalam strategi manajemen bisnis atau pemasaran.

 

Permasalahan yang diangkat dalam tulisan ini adalah apakah dan bagaimanakah ilmu perang Sun Tzu tentang strategi operasi dapat dikaitkan / diterapkan dalam manajemen bisnis. Serta bagaimana merumuskan pandangan-pandangan Sun Tzu termaksud dalam bahasa manajemen bisnis. Metode pembahasan tulisan ini adalah mendasarkan diri pada bahan-bahan kepustakaan mengenai Seni Perang Sun Tzu, khususnya dalam konteks pembahasannya dengan manajemen bisnis atau pemasaran, dan buku manajemen lainnya yang relevan.

 

Kesimpulan yang dapat ditarik dari pembahasan ini adalah bahwa ilmu perang Sun Tzu adalah dapat diterapkan dalam ilmu manajemen bisnis, dan penerapan tersebut tentunya harus berangkat dari pandangan bahwa terdapat kesamaan cukup signifikan antara medan perang/pertempuran dengan dunia bisnis. Dengan demikian, strategi perang Sun Tzu yang tersohor itu pun dapat diterapkan dalam strategi manajemen bisnis. Kesimpulan selanjutnya, bahwa konsep awal yang masih berupa konsep untuk medan perang tersebut perlu dirumuskan kembali sedemikian sehingga lebih mudah dipahami dan diimplementasikan dalam konteks manajemen bisnis, antara lain strategi operasi (Sun Tzu) dapat dirumuskan dalam satu konsep : â€œKecepatanâ€, dan dapat dielaborasi lebih lanjut menjadi tiga konsep singkat yaitu : Penjadwalan, Momentum, dan Durasi.
Enhancing Water Quality Assessment in Indonesia Through Digital Image Processing and Machine Learning
Authors: Iffaty Athiya , Salsabila Adinda , Rafiqhi Adis Aufa , Suhendra Rivansyah , Yusuf Muhammad , Sasmita Novi Reandy
Published: December 2023

Indonesia's diverse climate types, influenced by its unique geographical features, pose significant environmental challenges, including water quality issues related to turbidity and Total Dissolved Solids (TDS). Many Indonesians lack awareness of water quality, particularly turbidity, which can harbor harmful microorganisms. To address these challenges, this study employs digital image processing and machine learning, specifically Support Vector Machine (SVM) algorithms, for water quality assessment. A dataset of 80 water images, categorized into seven turbidity classes, is used to train and test the model. Results show a clear correlation between turbidity levels and TDS concentrations and pH values. The system accurately assesses water suitability for different sources, offering a user-friendly and cost-effective solution for water quality monitoring in dynamic environmental conditions. However, limitations include the dataset size and the narrow focus on turbidity. Future research could expand to encompass a broader range of water quality factors. This approach holds promise for enhancing water quality management in Indonesia and similar regions.
Analysis of the Effectiveness of M-Tax in Providing Certificate Services (PP 23) for North Bekasi Di KPP Pratama Umkm Taxpayers
Authors: Safitri Risqy Indah
Published: December 2023

In this digital era, tax has an online-based application called m-tax. M-Taxes is a mobile application-based jasa.go.id site portal. DJP stated that the m-tax application was developed to make it easier for taxpayers to get more personal, easy and fast services via cellphone. Objective: To analyze m-tax in providing Certificate Services (PP 23) at KPP Pratama North Bekasi based on an analysis of effectiveness, obstacles faced and efforts made to overcome obstacles. Method: This research is qualitative descriptive. Data collection using observation, documentation and interviews. Results: That m-tax in providing Certificate Services (PP 23) at North Bekasi KPP Pratama is still not effective because there are still many taxpayers who do not know about the m-tax application due to the lack of information and outreach provided, this is based on achieving the goal , integration and adaptation. The obstacle faced is that socialization is not comprehensive enough because there are still many taxpayers who lack information so that the majority of taxpayers do not use the m-tax application to obtain a Certificate (PP 23). Efforts must be made to carry out comprehensive outreach so that taxpayers can get good information.
Effectiveness of Online Tax Services Via www.pajakonline.jakarta.go.id
Authors: Mulatsih Trisni Dwi
Published: December 2023

Online tax services through the BAPENDA website are one of the policies of the Directorate General of Taxes (DGT) so that taxpayers can complete their taxes electronically. Based on Circular number SE – 42 /PJ/2017, online tax service is an electronic system provided by the Directorate General of Taxes or other parties appointed by the Directorate General of Taxes to be used by taxpayers who want to manage their taxes electronically through DJP Online and Electronic service provider. In compiling this thesis, the author used descriptive research methods. The results show that online tax services  hrough www.pajakonline.jakarta.go.id are the right strategy to increase local tax revenues because this service really helps taxpayers save time and costs, learn features on the website, reduce paper use, and reduce mobility during the Covid-19 pandemic. However, there are still internal barriers in terms of technology, namely inaccessibility of the website, network errors, and unstable electricity, while external obstacles include the lack of understanding and knowledge of taxpayers about TI. Efforts that have been made by the tax authority are conducting campaigns to the public directly or through the Bapenda website on how to use online tax services. Tutorials such as how to register and how to apply for a tax deduction online have also been created. To further improve online services, campaigns should be increased and counseling should also be provided so that taxpayers are more aware and better understand online tax services.
The Role of Information Technology in Increasing the Effectiveness of Taxation at the Jakarta Kemayoran Pratama Tax Service Office
Authors: Prastiwi Mela
Published: December 2023

This study discusses the effectiveness of the use of Information Technology in improving the tax system at the Tax Office pratama jakarta kemayoran. The purpose of this study was to analyze the effectiveness of the use of Information Technology in improvin g the tax system at the Tax Office Pratama Jakarta Kemayoran, analyze the entity inhibiting the effectiveness of the use of Information Technology in improving the tax system at the Tax Office Pratama Jakarta Kemayoran and analyze the entity driving the effectiveness of the use of Information Technology in improving the tax system at the Tax Office Pratama Jakarta Kemayoran. The research methods used for this study are descriptive qualitative. Data collection using observation, interviews, and documentation. The results of this research for KPP Pratama Jakarta Kemayoran prepare the availability of computer units in accordance with service needs. It can be said that the effectiveness of the service is due to the availability of 7 units of computers and can be used by wp itself. the system and mechanism of taxpayer database storage is very confidential and only located at the DGT headquarters. to improve the effectiveness of taxation using several programs, software, and applications including: service TPT program, tax amnesty program, voluntary disclosure program (PPS), etc. The obstacles faced are from the taxation of this online system, because there are still taxpayers who do not understand the online system of taxation from the way it operates so that it can take time to learn things related to taxation. Efforts that can be done is to continue to improve performance, especially in terms of delivering comprehensive education and socialization so that taxpayers can know well the latest information, especially taxation.
THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE
Authors: Dani Sopian  , Wulan Laelasari  , Intan Pramesti Dewi
Published: December 2023

This study aims to determine the effect of profitability, executive character and company size
on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
THE URGENCY OF MERGING SPECIAL CRIMES IN REFORMING THE CRIMINAL CODE
Authors: Kadir Abdul , Suparji Achmad
Published: December 2023

The new Criminal Code (KUHP) has been ratified by the government as Law Number 1 of 2023. The formulation of the problem that will be raised in this research is the urgency and legal consequences of combining specific criminal acts in the renewal of the criminal code. and What are the specific types of criminal acts in Law Number 1 of 2023 concerning the Criminal Code. This research uses a normative type of research, using secondary data, namely data obtained directly through library materials. The results of the research concluded that combining general and special criminal law into the new Criminal Code appears to be due to considerations of making the Criminal Code more comprehensive, the urgency of implementing special criminal law will be able to better accommodate the interests of all levels of Indonesian society. There are five types of special crimes in the new Criminal Code, such as serious crimes against human rights, terrorism crimes, corruption crimes, money laundering crimes and narcotics crimes.
Reflekterande kommentar
Authors: Bland Janice
Published: December 2023

Forskning om undervisning och lärande har bjudit in Janice Bland, professor i English Education vid Nord universitetet i Norge och professor II vid OsloMet universietet, att reflektera över temanumret Litteraturdidaktiska perspektiv på barn- och ungdomslitteratur. Hennes forskning ligger primärt inom Engelsk språk- och litteraturdidaktik med fokus på barn- och ungdomslitteratur. Hon har publicerat flera böcker på detta ämne och är chefredaktör för Children’s Literature in English Language Education (CLELEjournal).
”Du hör att nu liksom spinner han som en katt” – transformation av ett yrkeskunnande till ett undervisningsinnehåll
Authors: Axelsson Jan , Kilbrink Nina , Asplund Stig-Börje
Published: December 2023

Denna studie behandlar transformation av yrkeskunnande till ett undervisningsinnehåll. I fokus är hur svetslärare synliggör ljud och hörselintryck i förhållande till lärandeobjektet ’inställningar av strömkällan i svetsmetoden MIG/MAG’, samt hur elevers förståelse kan uppvisas i undervisningen. Det saknas både praktiknära studier och ämnesdidaktisk forskning i det forskningsfält som behandlar yrkesutbildning. Syftet är därför att bidra med kunskap om vad som händer när svetslärare i en learning study systematiskt transformerar yrkesämneskunskap i undervisning av ett lärandeobjekt i svetsmetoden MIG/MAG. Empirin består av dokumenterade lärarlagssamtal och filmade undervisningspass. Resultaten påvisar yrkesämnesdidaktikens komplexitet och däri görs kopplingar till ett yrkeskunnandes transformation till ett undervisningsinnehåll.

ENGLISH:

Vocational teachers’ transformation of vocational knowing into subject-specific educational content

Transformation of welding teachers' vocational knowing into subject-specific educational content is the focus of this study. The article displays the process of a learning study, in which welding teachers visualize sound as an aspect of making the correct settings in MIG/MAG welding as well as how students' understanding can be demonstrated. The aim of the study is to contribute with knowledge regarding what happens when welding teachers in a learning study systematically transform subject-specific vocational knowledge to an object of learning in the welding method MIG/MAG. The data consists of the welding teacher team's documented meetings and film material from teaching situations. The complexity of subject-specific education within VET is shown with the use of the transformation concept.

Keywords: Transformation, CAVTA, Variation theory, Conversation analysis, Learning study, VET
Erratum
Authors: Eriksson Inger
Published: December 2023

Gabriel Bladh & Sofie Nilsson. Om att utveckla geografiskt tänkande i skolans geografiundervisning. S. 8–28. Forskning om undervisning och lärande, vol 11, nr 1, (2023-04-13). 

Ovanstående artikel, publicerad i Forskning om undervisning och lärande, vol 11, nr 1, kräver en rättelse då det efter publicering kommit till redaktionens kännedom att en referens oavsiktligt utelämnats. Vi beklagar det inträffade.

Referenslistan på s. 26 har kompletterats med referensen till Dessen Jankell m.fl. (2021). Förnamnet på Dessen Jankell på s.23 har även ändrats från Annalotta till Lotta.

Den tillagda referensen är:

Dessen Jankell, L., Sandahl, J. & Örbring, D. (2021). Organising concepts in geography education: A model. Geography, 106(2), 66–75. https://doi.org/10.1080/00167487.2021.1919406

Detta erratum har upprättats 2023-09-11 av Inger Eriksson, huvudredaktör förForskning om undervisning och lärande.