Rural-Owned Enterprises based as a body of economic institutions have an important role to improve the welfare of the lower classes of society. The purpose of the study was to analyze and develop a management model of entrepreneurship-based rural-owned enterprises Based as a Tourist Attraction. The location of the study was conducted in the Tourism Village of Kertalangu, a suburb of East Denpasar. Data collected by questionnaire, interview and group discussion. Questionnaire data are validated with truth claims, empirical claims, increased validity, and reliability. Data analysis used Micmac Factor Analysis. The results showed that the management of the Rural-Owned Enterprises based was supported by the organizational structure, management, chair of the person in charge of the program, policy guidelines and clear operational procedures. Rural-Owned Enterprises Based financial management is supported by clear budgetary sources, planning, and revenue from business units, targeted expenditure, and tax payments according to the rules. Evaluation of the performance and accountability of Rural-Owned Enterprises based activities becomes important to build quality human resources. Entrepreneurship innovation is supported by e-digital transactions, transaction tools, e-marketing, and market information networks. Entrepreneurship innovation as a tourist attraction is supported by community participation in building business information networks, employment opportunities, sources of village income with urban eco-research agriculture. The hope of the results of this research will be a forum for building the affective-cognitive competency transformation of urban farmers.
The purpose of this study was to determine whether there are differences in tax revenues, the number of taxpayers who pay, and submit tax reports before and after the tax volunteer program. The period before tax volunteers is in March 2018 - February 2019 and the period after tax volunteers is in March 2019 - March 2020. This research took place at the Pratama tax office in Badung Selatan. The data in this study were analyzed using an independent t-test. The results of this study indicate that there is no difference in the amount of tax revenue and the number of taxpayers who submit tax reports, but there are differences in the number of taxpayers who pay taxes before and after tax volunteers. The data contribution from research can be used as a basis for the Directorate General of Taxation to be able to evaluate the system that has been used and whether the presence of tax volunteers can also help in increasing taxpayer compliance. Also, it will become a reference for the Directorate General of Taxation in making decisions to make policy in the field of taxation, including creating another taxation system that will facilitate taxpayers in their tax obligations and expand the scope of tax volunteers in areas that have not been reached to date.
Penelitian ini berfokus kepada pengendalian harga pokok makanan dengan referensi khusus industri hotel. Penelitian ini bertujuan untuk mengetahui pengendalian harga pokok makanan (food cost) pada GTBV Hotel & Convention -Bali, serta mengidentifikasi penyebab terjadinya perbedaan persentase food cost antara harga pokok aktual makanan (actual food cost) dan harga pokok baku makanan (standard food cost). Penelitian menggunakan dua metode analisis data, yaitu: 1) Metode kuantitatif dengan menghitung persentase standard food cost dan actual food cost kemudian membandingkan keduanya. 2) Metode Deskriptif Kualitatif dengan memberikan ulasan atau interpretasi data dan informasi yang diperoleh kemudian membandingkannya dengan teori-teori pengelolaan persediaan meliputi: pada prosedur pembelian, penerimaan, penyimpanan, dan pengeluaran bahan baku merujuk pada Wiyasha (2011) dan Dittmer dan Keefe ( 2009). Teknik pengumpulan data dalam penelitian ini adalah observasi dan teknis analisis data menggunakan teknik analisis kuantitatif dan teknik analisis deskriptif kualitatif. Hasil penelitian ini memberikan indikasi bahwa: 1) pengendalian harga pokok makanan di GTBV Hotel & Convention -Bali belum terlaksana dengan optimal, hal ini terindikasi dari terjadinya selisih merugikan antara actual food cost dengan standard food cost sebagai akibat dari tingginya tingkat pembelian dan gross food consumption, 2) terjadinya selisih food cost tersebut disebabkan oleh pemilihan supplier yang hanya berdasarkan harga terendah, sehingga tidak dapat menjamin kualitas bahan makanan. Penyebab lainnya adalah belum berjalannya penerapan standar-standar di dalam pengolahan dan penyajian makanan oleh pihak terkait secara optimal, sehingga terjadi pembebanan harga pokok makanan yang lebih tinggi. Standar-standar tersebut adalah Standard Purchase Specfication, Standard Yield, Standard Recipe, dan Standard Portion Size. Kata-kata kunci: biaya, pengendalian biaya, harga pokok baku makanan, harga pokok aktual makanan Abstract. This study focus on food cost controlling with reference to the hotel industry. This study aims to find out how was food cost controlling done at the GTBV Hotel & Convention -Bali, and to identify the cause of the food cost percentage's variance between the actual food cost and standard food cost. In this research, there are two data analysis's methods used: 1) Quantitative method, this method is done by calculating standard food cost and actual food cost percentage and then compare these two. 2) Qualitative descriptive method, this method is done by giving a review or interpretation about data and information obtained and then compare them with inventory management theories include the procedures for purchasing, receiving, storing and discharging raw materials refer to Wiyasha (2011) andDittmer andKeefe (2009). Data collection techniques in this study is the observation and technical data analysis using quantitative analysis techniques and qualitative descriptive analysis techniques. The results of this research are gave an indicat...
Libraries as information and science centers for universities must have good service quality. Good service quality will make library visitors feel satisfied. Visitor satisfaction can be reflected in visitor loyalty to the library. Politeknik Negeri Bali (PNB) as one of the universities in Indonesia currently has one library room located on the 2nd floor of the PNB Central Building. Based on the data. the average number of PNB's library visitors in the year 2017 is only 15% of the total civitas. This number shows that PNB's library has not been optimally utilized and the low rate of visitor loyalty. The purpose of this research is to model the service quality and visitor loyalty of PNB's library. The analysis used is structural equation modeling using five service quality dimensions namely tangible. reliability. responsiveness. assurance. and empathy. The results of the analysis show that the variable of tangible. reliability. and responsiveness have a significant effect on visitor loyalty of PNB's libary.
Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan konservatisma akuntansi sebelum dan saat pandemi berlangsung yang akan diukur dengan menggunakan dua pendekatan, yaitu pendekatan accrual based dan pendekatan net asset guna memaksimalkan keputusan investasi para investor. Perusahaan yang terdaftar pada indeks LQ45 digunakan sebagai sampel dalam penelitian ini dan total data yang digunakan adalah 132 data. Teknik analisis yang digunakan untuk menguji hipotesis adalah uji Wilcoxon Signed Rank. Hasil penelitian menunjukkan bahwa terdapat perbedaan konservatisma akuntansi sebelum dan saat pandemi berlangsung baik menggunakan pendekatan accrual maupun pendekatan net asset. Kedua pendekatan ini memiliki hasil yang bertolak belakang, di mana ketika konservatisma diukur dengan menggunakan pendekatan accrual, perusahaan cenderung lebih konservatif pada saat pandemi. Sedangkan, ketika konservatisma akuntansi diukur dengan menggunakan pendekatan net aset, perusahaan cenderung lebih tidak konservatif pada saat pandemi.
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