To survive in such a highly competitive market, hotels have to sustain better-than-average performance over time. However, the empirical research on the ways and means of improving sustainable hotel performance, specifically in developing countries like Indonesia, is scant.<br />This study aims to help fill the knowledge gap of Indonesian hotel managers by providing empirical evidence on how competitive strategy could play a role in improving hotel sustainable performance (HSP). The Sustainable Balanced Scorecard (SBSC) approach was used to measure HSP based on financial, customer, internal business process, learning and growth, and social and environmental perspectives. A mixed methods research approach was used to test the relationships among the above mentioned variables. Online survey and in-depth interviews were used to collect data. The quantitative data were analysed using Partial Least Square (PLS). The results revealed that competitive strategy, particularly in the form of differentiation, had a significant influence on HSP.

The use of Big Data is predicted to be used more intensively because it will certainly benefit the auditor and the company because it can reduce costs and travel time, improve the quality of audit results, and allow auditors to use more comprehensive data. But on the other hand there are problems that arise related to audit time pressure which makes audit quality threatened. Audit time pressure has been a scourge for auditors for years, caused either because of regulations or because of the ability of the auditors themselves. With the times, these problems can be avoided, one of which is by optimizing big data. Fast and accurate data processing can help auditors in archiving data faster and even more than that big data is able to offer more things such as changing the sampling paradigm to 100% of the population. The use of a continuous auditing framework certainly also complements big data and auditors because a framework that focuses on continuous auditing can help auditors get optimal results so that audit time pressure problems can be resolved. Keywords : Auditor, Big Data, Continuous Auditing, Audit Time Pressure ABSTRAK Penggunaan Big Data diprediksi akan semakin intensif digunakan karena tentu akan menguntungkan auditor dan perusahaan karena dapat menekan biaya dan waktu perjalanan, meningkatkan kualitas hasil audit, dan memungkinkan auditor dapat menggunakan data yang lebih komprehensif. Namun disisi lain ada masalah yang muncul terkait audit time pressure yang membuat kualitas audit menjadi terancam. Audit time pressure menjadi momok bagi auditor selama bertahun-tahun yang disebabkan baik karena regulasi atau karena kemampuan auditor itu sendiri. Dengan perkembangan zaman, permasalahan tersebut bisa terhindarkan salah satunya dengan optimalisasi big data. Pengolahan data yang cepat dan akurat dapat membantu auditor dalam pengarsipan data yang lebih cepat pula bahkan lebih dari itu big data mampu menawarkan hal yang lebih seperti merubah paradigma sampling menjadi 100% populasi. Penggunaan framework continuous auditing tentu juga semakin melengkapi big data dan auditor karena framework yang menitikberatkan pada pengauditan terus menerus dapat membantu auditor mendapatkan hasil yang optimal sehingga permasalahan audit time pressure dapat terselesaikan. Kata Kunci : : Auditor, Big Data, Continuous Auditing, Audit Time Pressure

This study aims to analyse how competitive strategy and managerial use of the management accounting system (MAS) information may affect customer-related performance in the hotel industry. An online survey involving 116 hotel general managers (GMs) was conducted to collect data from 3-to 5-star hotels located in Indonesia. Additionally, in-depth interviews with 19 GMs were performed in order to enhance the validity of the research findings and make the discussion of the results more informative. Based on the analysis, the results revealed that managerial use of MAS information may enhance customer-related performance in the hotel industry after competitive strategy has been applied. This paper provides empirical evidence on the relationship between competitive strategy, managerial use of MAS information, and customer-related performance of hotel industry in Indonesia.

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasion mediated by taxpayer compliance. Calculation of the number of research samples using Slovin formula, the sample in the study was as many as 100 questionnaires distributed directly in Central Semarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Data analysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results of previois studies as follows moral has a positive effect on the compliance. Compliance has a negative effect on perception of tax evasion. Moral has a negative effect on perception of tax evasion. Compliance mediates the effect of moral on perception of tax evasion.

AbstrakIndustri olahan buah-buahan khususnya nanas menjadi salah satu industri yang cukup berkembang. Olahan hasil panen nanas dilakukan untuk meningkatkan nilai tambah produk ini.Tujuan kegiatan ini adalah deseminasi teknologi pengering multi rak resirkulasi adsorpsi berbasis zeolit yang telah teruji di laboratorium dan merupakan well-proven technology ke industri manisan nanas rumput laut KUB 3 Sekawan. Target yang ingin dicapai melalui pengembangan proses produksi dan konsep pengering resirkulasi berbasis zeolit di industri manisan nanas rumput laut KUB 3 Sekawan mampu meningkatkan produktivitas dan efisiensi produksi. Kegiatan diseminasi produk teknologi ke masyarakat meliputi: (i) desain dan pabrikasi prototipe pengering resirkulasi adsorpsi kapasitas 50 kg/batch, (ii) penyusunan dokumen Standard Operating Procedures (SOP), (iii) pengujian adaptasi dan evaluasi penerapan pengering resirkulasi adsorpsi, dan (iv) evaluasi teknoekonomi. Pengering multi rak dilengkapi resirkulator udara pengering berbasis zeolit telah terpabrikasi secara baik dan telah digunakan untuk produksi manisan nanas rumput laut. Pengering adsorpsi multi rak ini, mampu meningkatkan kapasitas produksi dan menurunkan biaya produksi. Analisis tekno-ekonomi meliputi: B/C Ratio, NPV dan IRR menunjukkan bahwa terap-kembang alat di industri manisan nanas rumput laut ini layak. Dengan demikian, alat memenuhi persyaratan secara teknis dan secara finansial atau secara ekonomis.