The awig-awig (Customary Law) of Tenganan Pegringsingan Village has existed since 11th century before the Tri Hita Karana ecosophy was initiated in Bali; however, this awig-awig was able to preserve the environment, in terms of natural environment (palemahan), social environment (pawongan), and spiritual environment (parhyangan). The present study aims at investigating evaluations and assessment of the THK ecosophy employed in the awig-awig text of Tenganan Pegringsingan village. The research aspires to reveal the value of relationship of human with the natural, social, and spiritual environments. The data of the research were taken from the written text of the awig-awig. The collected data were analysed using critical ecolinguistics approach, referring to evaluation theory proposed by Stibbe (2015) and appraisal Theory by Martin and White (2005). The results showed that the awig-awig text reveals positive, ambivalent, and negative evaluations. The positive evaluations are in a line with the THK ecosophy; the ambivalent evaluation contradicts between positive and negative evaluations; whereas, the negative one contradicts to the ecosophy.
Kepatuhan pajak adalah salah satu masalah yang banyak dibahas dalam studi perilaku. Menurut pengetahuan peneliti, penelitian saat ini sebagian besar meneliti niat kepatuhan wajib pajak, dan penelitian tentang perilaku kepatuhan wajib pajak masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk menguji perilaku kepatuhan wajib pajak dengan menggunakan salah satu elemen dari Theory of Planned Behavior, yaitu kontrol perilaku yang dirasakan, dan nilai-nilai kearifan lokal, yaitu Tri Kaya Parisudha. Penelitian ini menggunakan metode eksperimen dengan jumlah sampel sebanyak 68 wajib pajak. Berdasarkan analisis menggunakan ANOVA, penelitian ini menemukan bahwa ada interaksi antara kontrol perilaku yang dirasakan dan Tri Kaya Parisudha dalam mempengaruhi perilaku kepatuhan wajib pajak. Penerapan nilai-nilai Tri Kaya Parisudha dan peran otoritas pajak dalam membentuk kontrol perilaku yang dipersepsikan wajib pajak dapat meningkatkan kepatuhan wajib pajak untuk membayar pajak. Hasil penelitian ini diharapkan dapat memperkuat relevansi Theory of Planned Behavior dalam menjelaskan perilaku kepatuhan wajib pajak tanpa mengabaikan aspek kearifan lokal.
This research aimed at providing an overview of sustainability reporting practices in Indonesian public universities. This research contained two important discussions. The first discussion explained the development of sustainability reporting practices in Indonesian public university and the last discussion created the framework to support the sustainability reporting practices in higher education institutions in Indonesia. This research used the content analysis method and literature review. This research examined the example of the university sustainability report and this process was used as the main reference to create the supporting framework. This study had identified the internal factors and external factors that support the sustainability reporting practices in Indonesian public universities. This research also found the obstacles and challenges in the context of implementing the sustainability reporting process in public universities. The implication of this research is the management of the university can use this supporting framework as a guideline to implement sustainability reporting practices.
This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
Awig-awig ‘customary law’ is a written rule which is used to manage customary village organization in Bali. This customary law has a very important role in maintaining the environment in terms of natural environment (palemahan), social environment (pawongan), and spiritual environment (parhyangan). Therefore, every awig-awig made should be based on Tri Hita Karana (THK) concept. The THK is defined as ‘three causes of happiness and prosperity’. In this study, THK is considered as an ecosophy used to judge the existence of lexical items, grammatical contructs, and other linguistic features used in the awig-awig text. In critical discourse, the exisistence of any texts is considered to bring underlying power and ideology. Thus, the written text of the awig-awig belongs to Tenganan Pegringsingan village reveals the form of power fight and ideology. Therefore, this present study was aimed at finding the influence of the power domination and ideology revealed in the awig-awig text. By applying a critical discourse analysis, it was found the influence of the power domination depicted by the use of modality kawasa and wenang ‘may/can’. Most of the linguistic features used in the awig-awig text bring preservative ideologies that need to be promoted. However, in a small part of the linguistic features used in the text, especially in the social environment, implies destructive ideologies, such as marginalization and patriarchal that need to be resisted.
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