This research examines the position of emotional attachment as a mediation of the influence between halal awareness, halal logos and food ingredients composition on repurchase intention of buying halal products. This research brings sample of those who have consumed or have purchased halal products. Due to the population is unknown, by using the Lameshow formula, a total of 384 respondents were obtained. Halal emotional attachment, as this research shows, is able to play a salient role as a mediator of the influence among three aforementioned variables on repurchase intention.  This research would have been an effort to contribute marketing halal products as a new concept of the emotional attachment. Keywords: halal, Lameshow, marketing halal, repurchase intention

Penelitian ini merupakan studi peristiwa yang bertujuan untuk menguji secara empiris perbedaan abnormal return dan volume perdagangan saham yang diperoleh investor di Bursa Efek Indonesia sebelum dan setelah Peristiwa Pemilu Serentak Tahun 2019 dengan variabel abnormal return dan trading volume activity. Penentuan sampel menggunakan metode sampel jenuh dengan sampel sebanyak 45 perusahaan anggota Indeks LQ45 periode Februari-Juli 2019. Penelitian ini menggunakan data sekunder berupa harga penutupan saham harian, volume perdagangan saham harian, dan jumlah saham yang beredar selama periode penelitian. Periode peristiwa dalam penelitian ini adalah 11 hari perdagangan saham yang terdiri dari 5 hari sebelum (t-5), hari saat peristiwa (t=0) dan 5 hari sesudah (t+5) Pemilu Serentak Tahun 2019. Pengujian terhadap hipotesis menggunakan Paired Sample T-Test dan Wilcoxon Signed Ranks Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan rata-rata abnormal return antara sebelum dan sesudah peristiwa dan tidak terdapat perbedaan signifikan rata-rata trading volume activity antara sebelum dan sesudah peristiwa Pemilu Serentak Tahun 2019. Dengan demikian peristiwa Pemilu Serentak Tahun 2019 tidak memiliki kandungan informasi yang menyebabkan pasar modal tidak bereaksi.

Green accounting has appeared as an accounting era putting forward the environmental factors as the impact of the business sustainability principle that must be maintained by an entity. This study aims to examine the environmental accounting treatment that has been applied by PT Quarzia Batik Baliand to determine the implementation of Green Accounting in supporting the business continuity of PT Quarzia Batik Bali. Business continuity acts as an economic principle, while environmental sustainability represents the social and environmental impacts generated by economic actors. These two aspects must be reconciled as their crucial nature is long-term. This study is design by using the descriptive-interpretive qualitative analysis method, which is a tool to analyse the information and data collected by interpreting the data based on the actor’s perspective. Systematically, this data processing and analysis method consists of three concurrent flows of analysis activities, such as data collection through interviews and questionnaires, data reduction, and drawing conclusions. The results showed that PT Quarzia Batik Bali has anticipated the environmental pollution due to dyed waste produced from the garment industry using environmentally-friendly dyes and provides several storage tanks to recycle waste so it remains ready to be disposed of on earth. However, in the financial report the processing cost has not been presented separately as an anticipated cost of environmental pollution.

Pelaksanaan PkM ini sangat penting dan masyarakat butuhkan, dalam hal pendampingan pelaporan SPT orang pribadi serta penyuluhan mengenai dasar perpajakan yang diperlukan. Terkait kewajiaban NPWP yang mereka telah miliki maupun peluang pajak yang akan terhutang atau harus mereka perhatikan saat mereka mendapatkan penghasilan dari hasil usahanya yang baru (wiraswata/pedagang). PkM ini melibatkan masyarakat yang tinggal di daerah kesiman khususnya warga Banjar Kesuma Jati kesiman, sekaligus menjadi tempat pelaksanaan kegiatan. Namun, kegiatan ini juga terbuka untuk warga lain yang ingin mengikuti kegiatan PkM ini. Tidak hanya itu, tim pelaksanaan PkM yang terdiri dari 2 (dua) Dosen Sekolah Vokasi dan 1 (satu) Dosen Fakultas Ekonomi dan Bisnis Universitas Warmadewa juga dibantu oleh ibu-ibu anggota PKK Banjar Kesuma Jati dalam menghimpun masyarakat mengikuti pelatihan. Tujuan pelaksanaan PkM ini adalah membantu mitra dalam menuntaskan permasalahan yang dihadapi dalam melakukan administrasi perpajakan dengan benar,  serta menanamkan pentingnya penyusunan laporan keuangan terkait usaha yang dijalankan.

This study aims to determine the effect of the implementation of e-Filing, tax socialization, taxpayer awareness and tax sanctions partially and simultaneously on individual taxpayer compliance. The location of this research is at the East Denpasar Primary Tax Service Office. The population uses individual taxpayers at the East Denpasar Pratama Tax Service Office and a sample of 100 respondents. The data analysis technique uses Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, F Test and t Test. From the research results, the results obtained are: (1) the effect of the application of e-Filing has a positive and insignificant effect, where the t count is 1.268 and the significance value is 0.208. (2) tax socialization has a positive and insignificant effect, where the obtained t value of 0.131 and a significance value of 0.896. (3) taxpayer awareness has a significant positive effect on individual taxpayer compliance, where the t-count value is 3.138 and a significance value of 0.002. (4) tax sanctions have a significant positive effect on individual taxpayer compliance, where the t value is 5.586 and a significance value of 0.000. The magnitude of the influence of independent variables on individual taxpayer compliance is 58.4%.