Abstract:The Nyawang Bulan tradition in Kasepuhan Bunisari, Girimekar Village, Bandung Regency faces challenges of preservation amid modernization and cultural tourism. The local community must balance maintaining the historical…
and spiritual values of the tradition with the economic and entertainment demands of tourists. This research problem focuses on how the process of cultural commodification affects the meaning of the tradition, as well as how intercultural communication strategies are employed by the community to convey cultural values to diverse audiences. This study aims to analyze the relationship between cultural commodification and intercultural communication practices in the Nyawang Bulan tradition, as well as to identify adaptation strategies implemented by the community to preserve the core meaning of the tradition. The research employs a descriptive qualitative approach with a post-positivist paradigm. Data were collected through participant observation, in-depth interviews, and documentation, and then analyzed using the Miles and Huberman model. The results indicate that the Nyawang Bulan tradition undergoes a process of commodification through artistic performances, cultural markets, and digital branding, allowing local culture to be consumed more widely without losing its fundamental meaning. Intercultural communication strategies, including message and symbol accommodation, enable tourists to understand the values of the tradition while maintaining local identity. The tradition serves as an adaptive space for cultural dialogue, integrating preservation, cross-cultural interaction, and community economic empowerment.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:The phenomenon of increasing attention toward environmental and sustainability issues has driven companies to improve information transparency, moving beyond mere financial reports to include non-financial disclosures. One…
ne form of this transparency is realized through website-based sustainability reporting, which allows companies to convey sustainability information more openly and accessibly to stakeholders. On the other hand, capital structure decisions remain a fundamental factor that can potentially influence market perceptions of firm value, as they relate to the balance between internal and external funding in supporting operational continuity and growth strategies. This study aims to determine the influence of website-based sustainability reporting and capital structure on firm value through multiple linear regression analysis. Using a quantitative approach and secondary data obtained from annual reports and official company websites, the study focuses on issuers consistently listed in the IDX ESG Leaders index during the 2023–2024 period. The sample selection utilized purposive sampling, resulting in 20 companies with a total of 40 data observations. Firm value was measured using the Tobin’s Q ratio, the level of sustainability reporting disclosure was proxied through the Sustainability Report Disclosure Index (SRDI) based on GRI 2021 standards, and capital structure was measured by the Debt to Equity Ratio (DER). The partial results of the study show that website-based sustainability reporting has a positive coefficient but no significant effect on firm value. Similarly, capital structure shows a positive direction but is not statistically significant. Furthermore, the two variables simultaneously have no significant effect on the firm value of IDX ESG Leaders issuers. These findings indicate that although website-based sustainability disclosure and capital structure tend to have a direct relationship with firm value, the influence is not yet strong enough to significantly affect market valuation within a group of issuers that already meet sustainability criteria. Consequently, the firm value of IDX ESG Leaders issuers is not solely determined by the level of website-based sustainability disclosure or the company's capital structure.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:This study examines the multimodality elements in the film My Annoying Brother by Dinna Jasanti using a digital distribution approach to understand how visual, auditory, and verbal elements interact to form narrative meaning.…
ning. The purpose of this study is to identify the influence of digital distribution on the audience experience and how multimodal elements are delivered through digital platforms. Using a descriptive qualitative analysis method, data were collected through direct observation of the film and analysis of the elements that make up the film. The results show that the film utilizes visual elements such as image composition and color, auditory elements such as music and sound effects, and in-depth dialogue to develop characters and narratives. In addition, digital distribution through streaming platforms gives the audience greater control over the viewing experience, allowing them to engage more deeply with the film. This study provides new insights into the influence of digital distribution on how multimodal elements are received by the audience, as well as its contribution to the study of multimodality in film.
Abstract:Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The…
The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum.
This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum.
This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions.
The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.
Abstract:Serang Regency has 326 villages with great agricultural, industrial, and coastal potential, but still faces north-south regional disparities, 18% stunting, and low digital literacy and female participation in the economy.…
. This study examines the effectiveness of innovative pentahelix-based collaboration as a strategy for accelerating sustainable village development in Serang Regency within the framework of the Village SDGs and the 2025-2045 RPJPD vision. The objectives of this study are (1) to analyze the forms and mechanisms of pentahelix collaboration, (2) to evaluate its impact on improving the Village Development Index and achieving Village SDGs, and (3) to formulate concrete policy recommendations for the Serang Regency Government. The benefits of this study include operational guidelines for regional policy makers, replication of the model in similar areas in Banten, and contribution to the national target of independent villages towards Indonesia Emas 2045. The methodology used is descriptive qualitative with a systematic literature review and secondary document analysis. The results show that pentahelix collaboration has succeeded in increasing the average IDM by 18.71%, reducing village poverty by 4.08%, and strengthening the circular economy. Recommendations include allocating 15% of Village Funds for digital platforms and forming a district pentahelix task force.
Abstract:BUMDes Sepenuh Hati manages several businesses in Loa Duri Ilir Village, which encompass various village potentials in the fisheries sector, including fish farming, fish processing, fishing ponds, and alternative fish feed…
ed production. The utilization of these businesses requires the optimization of BUMDes in their management. The purpose of this research is to determine priorities for BUMDes Sepenuh Hati in managing the fishery potential of Loa Duri Ilir Village. The data collection technique used by the researcher involved questionnaires and interviews. The data analysis method uses the Analytic Hierarchy Process (AHP). This method allows for the analysis of the optimization of BUMDes Sepenuh Hati in managing fishery potential based on four aspects: the human resource aspect, the financial aspect, the marketing aspect, and the production aspect. The research results indicate that the main priority criteria for optimizing BUMDes are the human resource aspect, followed by the production aspect, the financial aspect, and lastly the marketing aspect. Based on the analyzed alternatives, BUMDes Sepenuh Hati received a facilitator recommendation from the fish farming group (Pokdakan) to assist in managing the fishery potential of Loa Duri Ilir Village.
Abstract:Febris fever is a condition in which body temperature rises above normal due to an increase in the temperature-regulating center located in the hypothalamus. Red Onion can be used for compress because they contain the organic…
ganic sulfur compound Allylcysteine Sulfoxide. After applying an onion compress, body temperature decreases because blood flow returns to the blood vessels near the skin's surface, thus optimizing heat dissipation.To determine the effectiveness of applying onion compress to children with fever. This study used a descriptive case study approach and was conducted in Kemojing Village. After applying onion compresses for three days, with each session lasting 15 minutes, the children's body temperature decreased. The initial body temperature was 38.4°C, which decreased to 36.8°C by the end of the third day. Using onion compresses on children with fever can effectively reduce their body temperature.
Abstract:This study aims to analyze the role of Instagram as a digital marketing communication medium in promoting the Tajur Katineung natural tourist attraction, and to identify the application of artificial intelligence (AI) in…
supporting this marketing strategy. The method used is descriptive qualitative with a case study approach. Data were collected through direct observation of the Instagram account @tajurkatineung, digital insight documentation, and literature studies related to digital marketing, social media, and AI. The results show that Instagram has a strategic role in increasing the visibility and appeal of Tajur Katineung through its feed, story, and reels features. However, its utilization is still less than optimal in terms of content strategy, branding consistency, and audience engagement. AI technology is considered to have great potential in analyzing audience behavior and content effectiveness in real-time. Unfortunately, the use of AI is still very limited due to the lack of digital literacy among managers. From a media communication perspective, the @tajurkatineung account shows potential as a two-way media that allows direct interaction with the audience and forms a positive perception of the local tourist destination. This study recommends increasing the digital capacity of managers through training in the use of AI and content strategy, as well as collaboration with influencers and the use of Instagram Ads. This research provides theoretical contributions to the study of digital communication and social media-based marketing, as well as practical benefits for tourism actors in optimizing destination promotion strategies with the support of digital technology.