Purpose The purpose of this study is to investigate the relationship between government and Balinese society in tax decentralization through budgeting seem to insignificantly improve the welfare of Balinese society. Design methodology/approach This research was conducted in Bali Province involving eight regencies and one city. The data used in this study were secondary data, derived from relevant institutions or from websites through internet browsing and other documentations in the form of official reports/publications, such as regional budget, accountability reports, regional regulations and documents on budget and development of the regional economy. The present research used the partial least squares analysis technique. Findings Fiscal decentralization does not necessarily lead to better budget management. The success of fiscal decentralization can be found in the quality of the regional budget and the quality of budget management. The allocation of the regional budget for public service improvement and the development of infrastructure will increase the economic capacity of the regions. Improvement in regional economic capacity encourages the improvement of community welfare. Originality/value This income inequality points to the issue of fiscal capacity. The development of the financial role of district/city regions in the Province of Bali remains at a level gap with the development level of community welfare. During this period, the financial role of the government as estimated from the ratio of the national budget to the regional budget is higher than that of the society development. The acceleration role of the government is not proportional to the development of Human Development Index outcomes.

PurposeThe purpose of the paper is to analyze the different results between the effects of electronic word of mouth (e-WOM) on the perception of potential tourist in Japan and Indonesia regarding destination image, destination trust, satisfaction and their intention to visit.Design/methodology/approachThis research method is a structural model. Based on the existing literature review, several variables were obtained which were then analyzed by WarpPLS 6.0 software. The sampling method applied in this study is the purposive sampling technique. Samples of 200 potential tourists were collected in Indonesia and 100 potential tourists were collected in Japan. The population in this study was a potential tourist in Indonesia and Japan, with the following criteria: An Indonesian citizen, age between 19 and 60 years, who has never visited Japan and a Japanese citizen who has never visited Indonesia and have ever read or conduct online discussions regarding Japan and Indonesia as a tourist destination.FindingsThe results of the analysis of the two respondents in Japan and Indonesia prove that e-WOM has a positive effect on the image of the destination and intention to visit but not on the confidence of the destination. Destination image was also proven to significantly mediate the influence of e-WOM on intention to visit. These findings bring important implications for the theory and practice of tourism marketing.Originality/valueTheoretically, the result could be used as a reference for further research about the comparison between the effect e-WOM on destination image, destination trust and intention to visit of potential tourist in developed countries and developing countries. Practically, the result could be used as a consideration for the tourism industry and authority in both countries when formulating the destination marketing strategy.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2019-0111

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The human development index is used to calculate welfare by using various indicators as benchmarks, such as health, education, community income, expenditures, and living conditions. Welfare has evolved into an important aspect of a country. In fact, the establishment or formation of a state is linked to the realization of its people's welfare. The benefits to the community from income come not only from local and foreign tourists, but also from the effects of tourism itself. For instance, an increase in the number of hotels, restaurants, and other services. Economic growth can be driven by an increase in tourism demand and other supporting factors. The table below shows the number of foreign tourists who visit Lovina Tourism Area.

Within the framework of neo-classical analysis, each individual is assumed homogeneous. However, homogeneity assumption becomes incompatible when discussing human behavior. Latest literatures conclude that men and women allocated resources under their control in different ways systematically. This study was intended to see whether there is an increase in the household’s welfare if the head of household is a women and granted credit access to financial institutions. Women’s access to all financial services, is essential to allow them to benefit fully from economic opportunities. The data used came from the Indonesian Family Life Survey (IFLS) for two last waves (IFLS 2007 and 2014). Analyses were performed using fixed effect model to overcome the unobserved heterogeneity, especially in terms of the individual character. The results indicated that the credit received by the female head of households can significantly increase household income. These results support the policy of increasing women empowerment in order to improve family welfare.

Development in the village is a participatory development model, which is a joint development management system, which is planned, implemented, and evaluated through deliberation, consensus, and cooperation. The objectives of this study are first to analyze the direct effect of community participation, intellectual capital, the role of the government on the use of village funds, village economic performance, and family welfare, second to analyze the direct effect of the use of village funds and village economic performance on family welfare. This study also applies the indirect effect of community participation, intellectual capital, the role of government through mediating the use of village funds and village economic performance on family welfare; analyzing the indirect effect of the use of village funds mediated by the economic performance of the village on family welfare. Data analysis techniques using SEM-PLS with the help of Smart PLS 3.0 software, it was found that direct community participation, intellectual capital, and the role of government have a positive and significant effect on the use of village funds, village economic performance, and family welfare; directly the use of village funds and village economic performance has a positive and significant effect on family welfare, which shows that all variables or exogenous constructs have a direct effect on endogenous variables with P values less than 0.05 or with tcount greater than ± 1.96. The results of this study also found that, indirectly, community participation, intellectual capital, and the role of government had a significant effect mediated by the use of village funds on village economic performance; indirectly community participation, intellectual capital and the role of the government have a significant effect mediated by the use of village funds and village economic performance on family welfare; Indirectly, the use of village funds is mediated by the economic performance of the village which has a significant effect on family welfare.

A B S T R A C T A B S T R A K Teori perdagangan baru menunjukkan interaksi antara intensitas modal yang mencerminkan keunggulan komparatif suatu negara serta struktur industri, dan arus modal internasional. Salah satu proposisi utama, jika suatu negara memiliki intensitas modal tinggi dalam struktur industri mereka, dan perubahan cenderung padat modal, modal asing akan mengalir ke dalam negeri karena posisi tabungan domestik menjadi lebih rendah dari kebutuhan investasi. Ini menjelaskan mengapa arus modal internasional dari negara ke negara-negara maju yang relatif kaya di ibukota berkembang. Penelitian ini menguji konsistensi dan keandalan teori dalam konteks

This study aims to analyze the competitiveness of Indonesian tin export commodities in the international market, the direct effect of exchange rates and international prices on the value of Indonesian tin exports, the direct effect of exchange rates, international prices, and export values ??on the competitiveness of Indonesian tin, and to determine the relationship between exchange rates and international prices indirectly affect the competitiveness of Indonesian tin. This research was conducted in the range of 1990-2019. The research data were analyzed using path testing with the help of SPSS (Statistical Product and Service Solutions) 26 for windows. The results show that (1) Indonesian tin has a very high comparative advantage where the RCA index is > 1 in the period 1990-2019. (2) The Exchange Rate does not directly affect the Export Value of Indonesian Tin. (3) International prices have a positive and significant effect on the Value of Indonesian Tin Exports. (4) Exchange Rate has a positive and significant impact on the competitiveness of Indonesian Tin. (5) International prices have a negative and significant effect on Indonesia's Tin Competitiveness. (6) Exchange Rate does not have an indirect effect on the Competitiveness of Indonesian Tin, while International Prices have an indirect influence on the Competitiveness of Indonesian Tin.