External Parties Research Articles

FROM THE ELIMINATION OF SEXUAL VIOLENCE DRAFT BILL TO THE SEXUAL VIOLENCE CRIME : CONFLICT OF IDEOLOGY FEMINIST AND RELIGIOUS IDEOLOGY RELATED TO SEXUAL CONSENT

The Sexual Violence Crime Law (UU TPKS) was passed in 2022. However, the TPKS Law cannot be separated from various incidents, this is also the background for the TPKS Law taking a long time to be ratified. One of the controversial ones is related to the sexual consent paradigm which is often the reason for rejection of the TPKS Bill. This research uses the library study method, namely the author collects data by searching for data and information through books, journals, documents, articles, news and other library sources. The author will collect library data, record and analyze discourse related to sexual consent in the TPKS Bill, both within the DPR and external parties, namely community organizations. The Prosperous Justice Party (PKS), Islamic Defenders Front (FPI) and several other organizations use religious ideology in rejecting the TPKS Bill, while KUPI, Komnas Perempuan, Gusdurian, and other women's activist groups try to remember the mindset of the initial purpose of the TPKS Bill which was formed in basically departs from feminist ideology.

Analisis Penerapan Koreksi Fiskal Atas Pendapatan, Beban, dan Pajak Tangguhan dalam Rangka Menghitung PPh Terutang PT. Gresik Migas (Perseroda)

Profit and loss report and balance sheet of PT. Gresik Migas, which adheres to Financial Accounting Standards (SAK), is included in financial reports based on research. Both internal and external parties use this report to calculate taxable income and make decisions. According to Income Tax (PSAK) No. 46, fiscal corrections are made to business income. These adjustments may be positive or negative. Fiscal adjustments address permanent and temporary gaps, resulting in fixed differences (retained earnings and transportation costs) and temporary differences (salary costs, taxes, communications, newspapers, cars, and human resource development). Higher profit margin for PT. Gresik Migas is affected by cost, sales and tax burdens of 0.20% in 2021–2022.

Strategi Pengelolaan Sektor Pariwisata oleh Pokdarwis Desa Wisata Srikeminut pada Masa Krisis Pandemi COVID-19

Srikeminut Tourist Village is among the tourist communities adversely affected by the COVID-19 pandemic. Pokdarwis is among the entities tasked with managing the tourism industry during the pandemic. By applying the theory of tourism disaster crisis management offered by Ritchie (2004), this research endeavors to ascertain the approach adopted by the Pokdarwis of Srikeminut Tourism Village in handling the tourism industry amidst the Covid-19 pandemic crisis that transpired between 2020 and 2022. Therefore, this research focuses on two primary topics: firstly, the categorization of the Pokdarwis strategy about the stages of crisis management, and secondly, the identification of the Pokdarwis strategy in the recovery of the tourism sector. The findings indicated that Pokdarwis resorted to a sequence of strategic implementations in light of the pandemic rather than engaging in preventative measures and strategic planning. Implementing health protocols, creating virtual events, limiting the number of visits, collaborating with internal and external parties, suspending several tourist activities, and promoting tourist attractions via Instagram are all methods to achieve this objective. Pokdarwis' approach to tourism sector management has facilitated the gradual recovery of Srikeminut Tourist Village from the pandemic crisis. By 2022, it will be possible to classify the Srikeminut Tourist Village as having reached a stage in its crisis anatomy known as the long term (recovery), wherein all forms of tourism activities can be resumed as before, and the village community will have acclimated to the new normalcy. To attain this position, Pokdarwis engaged in a succession of partnerships with internal and external entities, implemented a crisis communication strategy, and provided tourism managers and Pokdarwis personnel with a variety of training on sector management.

Implementation of Customer Relationship Management (CRM) Strategy in Increasing the Loyalty of Non-Pawn Customers at PT Pegadaian Lempuyangan Branch

Economic activities in each country are closely related to financial issues. In the pawn and credit sector, there is very tight competition at the moment, this is also realized by PT Pegadaian Lempuyangan Branch. Therefore, the company's focus must be increased in increasing customer loyalty and delivering value. The purpose of this writing is to determine the increase in non-pawn customer loyalty at PT Pegadaian Lempuyangan Branch resulting from the implementation of the Customer Relationship Management (CRM) strategy. The qualitative method was chosen as the method used in this writing. The data collection techniques involved in this writing are in the form of observations and interviews with internal and external parties of the company. The data that has been collected will then be analyzed using content analysis techniques. As a result, Customer Relationship Management was found to have a significant and real impact on customer loyalty, especially in owning the products offered by the company. Customer Relationship Management is very important to maintain added value and ensure the company's survival. In implementing Customer Relationship Management to increase customer loyalty, companies need to consider customer needs when making product offers, especially non-pawn products. This can be done by increasing the use of social media platforms for offers and improving the service features available on the Pegadaian Digital application for transaction services.

SUFFICIENCY OF HUMAN CAPITAL IN SME: EVOLUTION OF SUSTAINABLE COMPETITIVE ADVANTAGE

Objective: This research aimed to explore the concept of sustainable competitive advantage concept in small medium-sized enterprise (SME) with collaborative capability and entrepreneur resilience as a mediating variable. It examined the relationship between human capital owned by entrepreneurs and sustainable competitive advantage with a focus on the woven sector, one of the largest tourism-supporting sectors in Bali. Method: entrprenereurs of SMEs in Bali, Indonesia completed 333 surveys, with each construct measured using an adopted and modified scale from existing studies. Additional analyses were performed on the collected data using partial least square structural equation modelling (PLS_SEM) software. These analyses included regression, factor analysis, structural equation modelling with the boostrapping technique, reliability, validity, mediation and model fit indicates. Result: The results showed that the human capital of the entrepreneurs, which consisted of education and experience, cannot be a source of sustainable competitive advantage in SME due to low education levels and minimal experience in managing businesses. On the other hand, collaborative capability is one of capabilities needed to achieve sustainable competitive advantage because it helps overcome resource limitations and internal capability by collaborating with external parties. Furthermore, another dynamic capability needed is entrepreneur resilience which can help in dealing with environmental turbulence. This research further supports this assertion by showing a full mediation relationship, implying that the human capital of entrepreneurs is insufficient for SME to attain sustainable competitive advantage, necessitating collaborative capability and entrepreneur resilience as a mediating factor to achieve this objective.

PENTAGON FRAUD MODELLING: HOW IT AFFECTS FINANCIAL STATEMENT

This study examined conceptually the detection of financial statement fraud using Banking fraud in Indonesia Stock Exchange (BEI) Companies Listed on the Indonesia Stock Exchange (BEI) during 2017-2021 in a total of 200 samples from 40 companies using Eviews analysis. The methodology adopted in this study is quantitative research in which relevant and extant literature related to elements in Pentagon fraud model is reviewed about financial statement fraud. Financial stability does not affect financial statements in a significant linear fashion, and financial targets and external parties that seek to suppress have a significant negative impact on financial statements and do not show significance on other variables, being the result of this study. Current fraud insights are an important factor, both for managers in managing finances and for regulators/policymakers in preventing structured and reliable financial statement fraud.

Analisis SWOT Potensi Desa dan BUMDes Kedarpan

SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats) is a critical strategic planning tool for evaluating the potential of villages and Village-Owned Enterprises (BUMDes) in Indonesia. BUMDes is a government initiative in empowering the economy of village communities, utilizing local resources to encourage rural entrepreneurship. This article highlights the results of a SWOT analysis of BUMDes in Kedarpan Village, showing that development prospects have not been optimal in various time periods. SWOT is used to formulate BUMDes management strategies, accelerate development, and improve performance during the COVID-19 pandemic. Kedarpan Village has agricultural and MSME potential which includes superior products such as white pepper and snacks made from cassava. BUMDes, such as Village Internet and chicken farms, play an important role in managing natural resources and empowering communities. This article concludes the need for BUMDes management training and further activities from the village government in building communication networks with external parties. Recommendations involve developing human resource competencies, marketing management, and collaboration with other parties to support sustainable management of Kedarpan Village and BUMDes.

Transforming Private Islamic Religious Colleges (STAIS) into Institutes (IAIS) to Enhance the Quality of Private Islamic Religious Higher Education (PTKIS)

The purpose of this study is to describe the factors driving the transformation, the process of converting Private Islamic High Schools into Private Islamic Religious Institutes in Jambi Province, and to assess the quality of education in Private Islamic High Schools before and after the transformation. The researcher conducted field research using qualitative research methods and a phenomenological approach. Data was collected through observation, interviews, and documentation. Data analysis includes data reduction, presentation, verification, and conclusion. This research produces results: first, the factors that influenced the transformation of Islamic Religious Colleges in Jambi Province into Islamic Religious Institutes can be divided into two categories: internal and external factors. Second, implementing the transformation into Islamic Religious Institutes through the history of IAI, specifically Bungo and Nusantara Batanghari, the pioneering period, the STAIS periods, and the IAIS periods. Third, the quality of education before transformation, namely the lack of socialization of vision, mission, and goals to external parties. Fourth, the quality of PTKIS education after transformation, namely developing campus resources and involving lecturers to continue to doctoral and master’s programs for employees at universities, etc.

THE OTHER FACE OF ACCOUNTING RESEARCH

Accounting cannot be separated from the social interactions that take place in and around organizations. Accounting research has long been concerned with communication and reporting, negotiations and agreements, interactions with external parties, organizational culture, social and economic impacts, professional roles and ethics. Agency theory has become an inescapable mainstream theory. The purpose of this article is to explain how accounting research uses sociological theory. The research methodology used in this article is a literature review of published articles. The use of sociological theory as an analytical tool to explain contemporary accounting phenomena and practices is very relevant because accounting is part of the social sciences. To maintain the integrity of accounting research with a sociological theoretical approach, it is necessary to establish strict boundaries to ensure that accounting research remains focused on accounting principles and does not deviate from its main objectives. The complexity of the accounting field and the importance of understanding the social context in which financial information is produced, processed and used. This paper is intended to help accounting researchers develop research ideas

Peran Akuntansi Zakat terhadap Transparansi dan Akuntabilitas di Lembaga Amil Zakat Muhammadiyah Kota Parepare

This research employs a qualitative, descriptive research approach. The primary data sources consist of employees from LAZISMU Parepare City and representatives of the muzakki, while secondary data include necessary documents from LAZISMU Parepare City. The researcher, assisted by interview guides, documents, and a mobile phone for documentation and recording processes, acts as the research instrument. The research findings indicate that (1) LAZISMU Parepare City has been following PSAK No. 109 in its accounting processes as instructed by LAZISMU Central. Despite not yet adopting the latest revisions of PSAK No. 109 in its financial reporting process, LAZISMU Parepare City is committed to implementing the revised PSAK No. 109 in the near future. (2) In efforts to enhance transparency and accountability, LAZISMU has reported its financial statements to internal stakeholders, including muzakki who are civil servants, and has undergone audit processes by both external auditors and the Ministry of Religious Affairs. However, LAZISMU Parepare City has not reported its financial statements to external parties, particularly the wider community and non-civil servant muzakki. (3) The compliance of LAZISMU Parepare City's financial statements with Sharia principles outlined in Surah Al-Baqarah: 282 meets the criteria, as confirmed by the Sharia compliance audit conducted by the Ministry of Religious Affairs. Nevertheless, certain points in the process need to be adjusted to align with the current conditions of Parepare City.

Imprinting parental signals: a key driver of network status for new spinoff firms

AbstractAlthough past research has firmly established the positive effects of network status for resource acquisition and success in entrepreneurial endeavors, we still have a fragmented, limited understanding of the actual drivers of network status emergence. Prior research has mainly focused on the post-founding phase, pointing to the importance of current employment–based and firm-level affiliations in new ventures for their future status formation. In this paper, we extend the attention to the pre-founding phase in a study of spinoffs. Building on imprinting and signaling theories, we theorize that coming from a highly reputable parent firm has a long-term positive impact on a spinoff’s subsequent status by signaling a young spinoff firm’s quality to external parties. We advance previous research by further theorizing that such imprinting is contingent on the level of knowledge relatedness between the parent and spinoff as well as on whether there exists a strategic alliance between them post-founding. In addition, we argue a positive three-way interaction among parent reputation, parent-spinoff knowledge relatedness, and the parent-spinoff strategic alliance. Our analysis of a comprehensive longitudinal sample of 162 Australian mining spinoffs (i.e., firms started by ex-employees of incumbent parent firms) and 3405 strategic alliances from 2001 to 2014 supports majority of our hypotheses.

PENGARUH KONDISI KEUANGAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

This research aims to determine the influence of financial conditions and audit quality on earnings management. This research is quantitative with secondary data, namely company financial reports. The population of this research is companies listed on the Indonesia Stock Exchange in 2018 - 2022 using a purposive sampling method, so there are 50 companies collected that will be studied. The results of this research indicate that financial conditions do not have a positive effect and audit quality does not have a negative effect on earnings management. The implication of the results of this research is that it can provide insight for investors and potential investors in looking at financial reports and can provide information so that company owners or external parties prevent various deceptions carried out by management to fulfill profits and avoid personal risks.

The Influence of Organizational Culture and Job Training on Employee Performance Through Job Satisfaction as a Mediating Variable

The development of the business world is very fast, as is the case with the food industry. This dynamic development means that companies are required to provide optimal results in order to have good competitiveness. The aim of this research is to examine the influence of organizational culture and job training on employee performance through job satisfaction as a mediating variable. The research method uses a quantitative approach through questionnaires distributed to employees in the packing oil department in various oil and gas industry companies. The population and sample used were 141 respondents. The results of this research show that organizational culture has a positive and significant direct influence on employee performance, job training has a positive and significant direct influence on employee performance, organizational culture has a positive and significant direct influence on job satisfaction, job training has a direct influence. positive and significant on employee performance, job satisfaction has a positive and significant direct influence on employee performance, while the indirect influence is that organizational culture has a positive and significant direct influence on employee performance through job satisfaction as mediation, and job satisfaction functions as partial mediation , and job training have a positive and significant direct influence on employee performance through job satisfaction as mediation, and job satisfaction functions as partial mediation. Therefore, increase job training with external parties and increase job satisfaction by creating programs for character development, so that employee performance can increase.

The Effect of Profitability and Green Accounting on Earnings Management in Companies on the Indonesia Stock Exchange (IDX) during Covid 19 Pandemic

The Covid 19 pandemic has been going on for the past three years. There have been many changes that have occurred in human life at this time. The Covid 19 pandemic has not only disrupted the health sector, but also disrupted the economic sector. The existence of restrictions on social activities and regional quarantine has hampered economic activity so that it has an impact on business activities which has worsened the level of profitability and economic growth of companies, especially in Indonesia. Not to mention that companies have to pay more attention to Green Accounting due to the prolonged pandemic. The budgets of these companies related to Green Accounting will certainly affect the financial statements of these companies. This of course can affect the performance of existing financial reports in companies that will be related to earnings management of a company. The implementation of earnings management will also affect internal and external parties of the company. Earnings management is an action taken by company management to influence reported earnings which can provide information about economic benefits to both internal and external parties. Where earnings management is a central issue and has become a common phenomenon that occurs in a number of companies today. Earnings management practices have increased every year until now.

Women and Traditional Cullinary Attraction

Traditional culinary has become one of the main attractions in Indonesian tourism, even occupying the first position in its contribution to gross domestic product. Culinary has also become a competitive business industry and cannot be separated from the role of women behind the scenes. Women are often associated with domestic jobs; such as household and children. However, Madurese women have limited space for movement, even though they have a high work ethic. Meanwhile, Yogyakarta women seem more aristocratic. The more traditional culinary develops, the greater the opportunity to compete in the free market era. Moreover, traditional culinary attractions can explain the figure behind culinary creations, culinary developments and innovations as well as how culture is in it. This study explains the role of women in traditional culinary attractions in the Madura and Yogyakarta regions. Through a theoretical approach and phenomenological method, this study focuses on the subjective experiences of women culinary practitioners and the involvement of external parties. The external parties involved in this research are as follows; Department of Commerce, Office of Industry and Manpower, Culinary Entrepreneurs, Bakesbangpol, and Badan Pusat Statistik. In Madurese culinary, Madurese women produce traditional culinary delights that can become the hallmark of their region. The drawback is in the traditional Madurese culinary side attractions which is still very minimal. Madurese traditional culinary also has different times of promotion and sale, for example Nase Serpang and Tajin Shobih which are only sold in the morning. In contrast to traditional culinary in Yogyakarta, which has strength even in terms of naming which is firmly attached to the memory of consumers. So that the traditional culinary attractions in Yogyakarta seem to be easier to attract consumers from the cooking method, sales methods to packaging. One of them is Gudeg which has a unique and traditional way of packaging, using both besek and kendil. The role of women in culinary is driven by several factors, culinary industry run from generation to generation, supporting the family's economy, and preserving traditional cuisine in Madura and Yogyakarta.

Aktivitas Public Relations Bisnis Kampus Institut Bisnis Muhammadiyah (IBM) Bekasi

This research aims to gather information about the activities of Business Public Relations (PR) at IBM Bekasi Campus. The method used in this research employs qualitative methods with data collection techniques through in-depth interviews with informants, document examination, observation, and data analysis, including observation, data reduction, and data presentation. The results of this study indicate that the Internal and External Public Relations (PR) activities at IBM Bekasi Campus emphasize the crucial role of PR in shaping a positive image, strengthening internal relationships, and increasing engagement with external parties. Internal PR focuses on fostering corporate culture, effective communication, and increasing employee engagement, while External PR emphasizes innovative promotional strategies, effective communication with the public, and strategic partnerships with industries. Both complement each other in creating a strong campus identity. Two-way communication, recognition of employee contributions, and engagement development strategies in Internal PR have a positive impact on the work environment and productivity. Meanwhile, External PR successfully creates the campus's appeal through various communication channels, active participation in educational events, and the use of social media as a promotional tool. Alumni involvement and responses to public feedback indicate adaptation that is relevant to technological developments and communication trends. The overall PR activities at IBM Bekasi Campus create a dynamic ecosystem, strengthen internal foundations, and open opportunities for sustainable partnerships, maintaining solid relationships with various stakeholders, and attracting prospective students.

Strategi Disabisa Dalam Manajemen Produksi Program Pembelajaran Bagi Calon Content Creator Tunarungu

Josephine Filia Dei, 210510190078, Communication Management Study Program, Faculty of Communication Sciences, Padjadjaran University. This research is entitled “DisaBisa’s Strategy in Production Management of Learning Program fot Prospective Deaf Content Creators (Qualitative Descriptive Study of DisaBisa’s Strategy in Production Management of Learning Programs for Prospective Deaf Content Creators)” with Dra. Hj. Kismiyati El Karimah M.Si., as the main lecturer, and Dr. Ilham Gemiharto S.Sos., M.Si., as the companion lecturer. This research aims to find out the strategy carried out by DisaBisa in managing the production of learning programs for potential deaf content creators, how the DisaBisa website was established, who are the parties involved in it, what is the production process that the DisaBisa team goes through in presenting learning programs on the website, along with its constraints. This research uses a qualitative method with a descriptive analysis approach, and uses data collection techniques using interviews, documentation, observation, documentation and literature study. The informants for this research are the managers of DisaBisa. Using the Miles & Hubberman analysis technique. The research results show the history of the founding of the DisaBisa website which began with a grant program from the Higher Education. The parties involved include the lecturer team, student team and external parties whose role is to build the website. The production process that the DisaBisa team goes through is divided into the process of creating learning content "Training to be a Content Creator for the Deaf" as well as the process of building and developing the DisaBisa website. During this process, several obstacles were also encountered in terms of time, management's insight into the field of disability, and budget. Through this research, it is hoped that it will be able to produce an overview of the production management process in learning programs for people with disabilities, especially the deaf.

Business Strategy Analysis Of Kelanting Riska Riski Home Industry In West Wetan Village Kabawetan District Kepahiang Regency

The purpose of this study was to determine the analysis of the strategy of the Riska Riski household industry in West Wetan Village, Kabawetan District, Kepahiang Regency. The number of research samples was 40 people consisting of internal parties (1 owner and 3 employees), 36 external parties (25 stall owners and 11 consumers who came directly). The data analysis method used in this study is SWOT analysis is a tool used to find out opportunities, threats as well as the strengths and weaknesses of the company itself. One way to illustrate SWOT analysis is by using ETOP and SAP diagrams.The results of SAP analysis in this study include the strengths and weaknesses possessed by the internal Kelanting Riska Riski Home Industry obtained results of 4.36 with competition position criteria of 3.50-4.00 by being in intervals with dominant criteria, namely the company's position able to control the activities of strong competitors and able to master a wide selection of strategic alternatives. The results of the ETOP analysis show that the position of the Riska Riski Home Industry in West Wetan Village, Kabawetan District, Kepahiang Regency with an EOE value of 4.87 and an ETE value of 2.38 is in an ideal business position, namely a business that has a large main opportunity and a small main threat. This business has a high chance of success, this position is very profitable for the company. Based on SWOT, it can be explained that the strategy that can be carried out by the Kelanting Riska Riski Home Industry at the dominant and ideal meeting point, meaning that the right strategy is the SO (Strenght-Opportunity) strategy is a very profitable situation. Companies in this quadrant have opportunities and strengths so that they can take advantage of existing opportunities.

Social Competence of School Principals in Improving the Quality of Education at Kutai Kartanegara Vocational High School

This research aims to describe the social competence of school principals in planning, and implementing, obstacles and solutions for improving the quality of education at Kutai Kartanegara Vocational High School. This research uses a descriptive qualitative approach. Data collection in the research involved three informants, namely the principal, deputy principal, and teacher. The data collection methods used were observation, interviews, and documentation. The data analysis process is carried out through the stages of reduction, presentation, and drawing conclusions. The results of this research show that: 1) The social competence of school principals in planning to improve the quality of education is the principal's ability to lead the school community, especially teachers, starting from an integrated approach which is divided into three, namely communication, collaboration and cooperation with internal and external parties. external school; 2) The implementation of the school principal's social competence in improving the quality of education is carried out by the principal through implementation and supervision of current and future programs as well as the principal providing training and modules for teachers that are relevant to the programs occurring in the field; 3) Obstacles to the social competence of school principals in improving the quality of education, namely financial limitations, discipline and priority scale; 4) The solution to the social competence of school principals in overcoming financial limitations is to carry out intensive communication and approaches, overcome disciplinary obstacles by carrying out internal and external collaboration, while the solution to priority scale obstacles is to provide training and development, as well as a long-term approach to programs implemented in school.

Pendampingan Pengenalan Online Marketing Upaya Keberlanjutan Usaha UMKM Desa Leuwimunding

In the MSME industry, one form of effort to help small businesses is in the form of encouragement so that MSME actors can immediately become adaptive to the changes that are occurring. Various forms of workshops have been carried out by the service team in Leuwimunding Majalengka village so that digital transformation for mentoring MSMEs can be realized immediately. However, as the number of MSMEs grows, it is increasingly crucial that support and cooperation from external parties, one of which is educational institutions, act as facilitators for the implementation of MSMEs so that more and more MSMEs are prepared to face the digital/online era, carrying out on-boarding and sales. active, increasing the scale of the business, and it is hoped that it will continue, at least to be sustainable and sustainable. The implementation of community service is expected to provide skills through digital marketing training so that MSMEs are able to design appropriate digital marketing strategies. The method of implementing the activity is that the first stage is carrying out Digital Marketing training. Then there is mentoring where MSMEs can implement the knowledge they have gained in training so that MSMEs have the skills to design and determine the right digital marketing strategy. Next is monitoring and evaluation to find out the progress of the digital marketing program that has been carried out.