Purpose This study aims to examine the dynamics of traditional wayang kulit or shadow puppet knowledge management in a community-based enterprise (CBE) known as “Wisata Wayang” in Wukirsari Village, Yogyakarta, Indonesia. Design/methodology/approach A qualitative case study was adopted, which allows the author to explore the dynamics or uniqueness of an event or cultural phenomenon more deeply. Findings The shadow puppet is an artefact of Javanese culture with rich life philosophy and wisdom. It guides people the pursuit of harmony with themselves, others, the universe and God. The success of knowledge management of the shadow puppet at CBE was supported by the high entrepreneurial orientation of the administrators. This study showed that entrepreneurial orientation should be extended into sociopreneurial with additional aspects, including preservation mission and communality, promoting the emergence of grassroots innovations. The knowledge of shadow puppet craft in this village is passed through nyantrik, also known as apprenticeship. Originality/value No previous research has explored the dynamics of traditional knowledge management in the context of CBE in Indonesia. As Indonesia has rich traditional knowledge from hundreds of tribes and prominent communal cultures, this study of community-based knowledge management contributes new insights in the knowledge management literature.
What the job market demanded in the last few decades is overwhelming. Universities are working hard to meet the quality required by the job markets and it took a lot of effort, physically and mentally. Recently, the Minister of Education and Culture Republic of Indonesia releases a policy that opens up the door to unlimited resources of learning. Students will be facilitated to choose their learning sources from outside the classroom, with real professionals. It is hoped that the quality of education in Indonesia will be enhanced and universities can produce graduates who have competencies that are relevant to the needs of industry, business, and the world of work. This research mainly reviews the Freedom to Learn–Independent Campus (FLIC) policy as an opportunity to conduct independent learning. Independent to choose the more contextual source of learning. Our study context is the implementation of the FLIC program specifically at the School of Business. The researchers conducted interviews with stakeholders related to the implementation of this policy (students, faculty members, co-educators). As a result, FLIC is perceived to have a positive impact on improving student abilities. However, there are still some obstacles that can be used as a basis for policy improvement.
The usage of information technology and communication in tax reporting system in Indonesia has increased, especially when we are all facing the global pandemic issue. This study aims to examine the effect of user satisfaction as a mediating variable on causal relationship between information quality and conative use of information technology. Drawing upon sample of 147 tax staff as a representative of corporate taxpayer, Sobel Test and Ordinary Least Square regression were used to test the hypotheses. This study suggests that user satisfaction acted as a mediating variable between information quality and conative use of e-filing tax reporting system.
ABSTRAKPenggunaan konatif merupakan dimensi keperilakuan yang dapat diterapkan pada pengguna sistem informasi. Penggunaan konatif merupakan alternatif dari penggunaan aktual yang biasanya dipakai dalam konteks sistem yang diterapkan secara voluntary. Penelitian ini dilakukan dalam konteks sistem yang bersifat mandatory, yaitu pada wajib pajak badan badan yang menggunakan saluran elektronik sesuai dengan ketentuan pemerintah dalam melaporkan SPT Tahunan. Dimensi penggunaan konatif tidak hanya mengukur kuantitas waktu penggunaan sistem, tetapi mengukur proaktifitas dan atensi para pengguna. Berlandaskan pada model kesuksesan informasi yang dibangun oleh DeLone & McLean (2003), penelitian ini menyelidiki pengaruh kualitas e-government yang terwujud dalam sistem pelaporan SPT Tahunan, terhadap kepuasan pengguna. Hubungan antar konstruk lain yang diteliti dalam penelitian ini adalah pengaruh kepuasan pengguna terhadap penggunaan konatif sistem informasi yang direfleksi oleh beberapa elemen diantaranya; immersion, reinvention, dan learning. Survei dilakukan dengan membagikan kuesioner kepada wajib pajak badan yang sudah diwajibkan untuk menggunakan saluran elektronik untuk melaporkan SPT Tahunan. Data penelitian ini diolah dengan menggunakan metode SEM berbasis varian atau partial least squares (PLS). Hasil penelitian menunjukkan bahwa kualitas informasi yang dihasilkan dalam e-government berpengaruh terhadap kepuasan pengguna. Selain itu, penelitian ini juga menunjukkan bahwa kepuasan pengguna berpengaruh terhadap penggunaan konatif e-government. Kualitas sistem dan kualitas layanan tidak ditemukan memiliki pengaruh terhadap kepuasan pengguna.
This paper examines the perception of transparency among the Church Councils with an ethical-theological analysis and an analysis of financial accountability. The background of the problem is that there are different perceptions among the congregations regarding church financial accountability. These differences reflect differences in theological ethical content. The data collection method used is a mix-method, which uses quantitative tools by distributing questionnaires and in-depth interviews with several church assemblies. The final number of respondents is 167 church assemblies from two church groups, namely the Indonesian Christian Church of the Central Java Regional Synod (Gereja Kristen Indonesia Sinode Wilayah Jateng/GKI SW Jateng) Region of Solo and the Javanese Christian Churches (Gereja-gereja Kristen Jawa/GKJ) Region of North Yogyakarta. The result is a moral obligation is proven to have a significant effect on transparency and intention to disclose financial information to the congregation. This moral obligation to make church finances transparent is based on the church community or congregation members. The ethical drive mainly comes from the community. Theologically, this result on the one hand confirms the existence of the church as a community of faith that drives the formation of values. On the other hand, it presents an opportunity for the church to make a program that formed a personal value of transparency in the Church Council. The research contribution is to the development of the Church Council's guidance on financial accountability and the development of theological ethical values.
Kompetensi pembukuan dan perpajakan merupakan hal yang penting dimiliki oleh staf UMKM, walaupun dengan segala keterbatasan pendanaan dari perusahaan yang skalanya masih pada mikro, kecil, atau menengah. Tujuan program pengabdian kepada masyarakat ini adalah meningkatkan kompetensi sumber daya manusia PT Quantum Edukasindo Paradigma (PT QEP), perusahaan jasa yang bergerak di bidang tes IQ online, tes minat bakat, konsultasi penjurusan studi, asesmen & tes psikodiagnostik, konsultasi promosi jabatan, pelatihan dan bimbingan karir, serta pelatihan dan pengembangan SDM. Metode pelaksanan program PkM ini adalah participatory development, yaitu memosisikan dosen pengabdi sebagai fasilitator dan pendamping institusi mitra. Program peningkatan kompetensi SDM diawali dengan memberikan tutorial mengenai pembukuan dan penyusunan laporan keuangan. Setelah itu, program PkM dilanjutkan dengan pendampingan intensif dalam menyusun pembukuan aktual perusahaan secara rutin. Hasil dari pendampingan ini adalah peningkatan kemandirian staf keuangan PT QEP dalam menyusun pembukuan akuntansi.
This study aims to investigate the effect of e-commerce adoption on cultural SMEs’ performance during the pandemic. While the e-commerce market is now highly developed in Indonesia, most global companies are focusing on bigger markets like Indonesia so every business in Indonesia is adapting their own business model to survive. Considering that this pandemic does not look at layers of society, the demand for agility to adapt does not only 'apply' to large-scale businesses but all sectors, including the SMEs. As the pandemic hits all types of organizations, this study also believes that SMEs’ dynamic capabilities would moderate the effect of e-commerce adoption on cultural SMEs’ performance. Furthermore, this study aims to examine the moderating effect of dynamic capabilities among cultural SMEs as an important dimension of business ability to deal with rapid environmental changes in the midst of a crisis. Quantitative data analysis was used to investigate research data. Questionnaires were distributed to 120 SMEs owners in the areas of Temanggung, Magelang, Yogyakarta and Solo in the cultural field. SPSS was used to analyze the relationship between variables. Result shows that the e-commerce adoption effect on business operations proved to affect cultural SMEs’ financial performance significantly. But, the influence of e-commerce adoption on marketing is not proven to significantly affect the financial performance of cultural SMEs. Meanwhile, dynamic capabilities construct was also proved to strengthen the effect of e-commerce adoption on business operations on cultural SMEs’ financial performance.
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