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The natural environment plays a major role in determining destination attractiveness in many small island destinations. This is particularly the case in settings which are characterised by limited natural resources and environmental carrying capacity. Some small island destinations in developing countries have adopted collaborative environmental governance networks as a means of advancing environmental protection. However, little is known about how such networks operate. Drawing upon two Indonesian examples within the area known as the "Coral Triangle", this paper explains how environmental governance networks operate in the context of tourism development on small islands in developing country settings. The analysis is approached in three stages: Firstly, by reviewing the literature relevant to environmental governance networks and by proposing an applicable analytical framework. Secondly, two collaborative governance network case studies are examined. Thirdly, a revised conceptual framework is proposed to explain the operations, characteristics and effectiveness of environmental governance networks in the two case study settings. The frameworks from this paper can serve as a basis for further research into the operation of other environmental governance networks.

Taxation as an indispensable science in society, taxation is the biggest revenue in Indonesia. The need for workers who understand taxation continues to increase both at the level of administrative and policy technicians. One of the main competencies in accounting is taxation, because taxation is inseparable from accounting. Accounting teachers must have good competence to be able to transfer their knowledge to students in their schools in an effort to produce graduates that are needed by industry. The tax training that can be delivered this time is about the corporate income tax and fiscal reconciliation report. Community Service Activities (PKM) are carried out by a number of lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with the Development of East Jakarta Education and Vocational Workforce Competency Development (P2KPTK2), held for 2 (two) days on 18-19 July 2019, with participants were accounting teachers with a total of 40 people. Activities in the form of lectures and training.The results and findings of this training activity are known that this activity is very helpful for the teacher management to better understand the calculation of corporate income tax and reporting of fiscal reconciliation reports..

This study aims to examine the effect of the Self Assessment System, Tax Justice, Distrust of Tax Officers on the act of Tax evasion. The independent variables in this study are the Self Assessment System, Tax Justice, and Distrust of tax officials, while the dependent variable is the act of tax evasion. This study uses primary data by distributing questionnaires to taxpayers. 367 questionnaires have been distributed to taxpayers in the KPP Pratama Jakarta Gambir 4 area. The method used in this study is convenience sampling. Data analysis using multiple regression analysis data. The results of this study indicate that the Self Assessment System, Tax Justice has a negative effect on the act of tax evasion, while distrust of tax officials has a positive effect on the act of tax evasion. Based on the results of data analysis and discussions that have been carried out, it can be concluded that the self Assessment System does not have a significant negative effect on tax evasion actions

AbstrakLatar belakang dan tujuan : Saat ini minuman suplemen berenergi banyak dikonsumsi oleh masyarakat dalam berolahraga. Pada penelitian ini dilakukan uji berenang paksa (forced swimming test) terhadap mencit Swiss Webster betina untuk melihat pengaruh beberapa jenis minuman suplemen berenergi terhadap kadar glukosa dan laktat darah mencit. Metode : Penelitian dilakukan terhadap 5 kelompok mencit, yaitu: kontrol (diberikan air putih), kafein (diberikan kafein murni), minuman A (diberikan minuman suplemen yang mengandung kafein), minuman B (diberikan minuman suplemen yang mengandung mineral), dan minuman C (diberikan minuman suplemen yang mengandung taurin dan ginseng). Uji berenang paksa (forced swimming test) dilakukan menggunakan akuarium dengan ukuran 30 x 30 x 40 cm dan diisi air dengan kedalaman 30 cm. Kadar glukosa dan laktat darah diukur dengan menggunakan alat Accutrend ® Plus. Pengambilan darah dilakukan 1 jam setelah mencit diberikan perlakuan (kafein atau minuman uji) untuk diukur kadar glukosa darah dan 30 menit setelah mencit dipaksa berenang untuk diukur kadar glukosa dan laktat darah. Hasil : Kelompok kafein dan minuman C memberikan perubahan kadar glukosa darah secara bermakna (p<0,05) dibandingkan terhadap kontrol 1 jam setelah mencit diberikan perlakuan. Persentase perubahan kadar glukosa darah dari kelompok kontrol, kafein, minuman A, minuman B, dan minuman C, 1 jam setelah mencit diberikan perlakuan berturut-turut adalah 8,23%, -15,1%, 7,34%, -0,19%, dan -16,18%. Selanjutnya, hanya pada kelompok kafein yang memberikan perubahan kadar glukosa darah secara bermakna (p<0,05) dibandingkan terhadap kontrol 30 menit setelah mencit dipaksa berenang. Persentase perubahan kadar glukosa darah kelompok kontrol, kafein, minuman A, minuman B, dan minuman C, 30 menit setelah mencit dipaksa berenang berturut-turut adalah -9,85%, -25,48%, -13,11%, -9,56%, dan -12,91%. Sementara itu, kelompok kafein, minuman A, dan minuman B memberikan perubahan kadar laktat darah secara bermakna (p<0,05) dibandingkan terhadap kontrol 30 menit setelah mencit dipaksa berenang. Persentase perubahan kadar laktat darah kelompok kontrol, kafein, minuman A, minuman B, dan minuman C, 30 menit setelah mencit dipaksa berenang berturut-turut adalah -4,61%, 16,84%, 23,4%, 2,92%, dan 21,88%. Kesimpulan : Peningkatan aktivitas oleh pengaruh berbagai minuman uji menghasilkan peningkatan kelelahan yang ditunjukkan dengan peningkatan kadar laktat darah yang cukup tinggi setelah beraktivitas (berenang selama 30 menit). Efek peningkatan aktivitas ini nampak pada peningkatan aktivitas berenang pada minuman uji, terutama pada minuman C.Kata kunci : Minuman suplemen berenergi, kadar glukosa darah, kadar laktat darah, uji berenang paksa (forced swimming test) Abstract Background and purpose : Nowdays energy drinks are widely consumed by public when doing sports. In this research, the forced swimming test is done to female Swiss Webster mice to see the effects of some variant of energy drinks to the amount of glucose and lactic acid in the mice's...