首页 > 最新文献

Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia最新文献

英文 中文
The Influence of Cultural Traditions on the Design of the Furniture in the Dressing Room at Puro Mangkunegaran 文化传统对普罗·曼库尼加兰更衣室家具设计的影响
Atridia Wilastrina, C. Rianingrum
Puro Mangkunegaran is the residence of the king and his family. Puro Mangkunegaran is a picture of nature and a duplicate of the cosmos that has centrifugal power in its environment. Puro Mangkunegaran is full of historical and cultural values and contains functions, meanings, and symbols. For the understanding of functions, meanings, and symbols in this study, the researchers applied the qualitative method. Physically, the interior of Puro Mangkunegaran is equipped with furniture according to its needs, designed using ornaments that have certain cultural and philosophical meanings to maintain a balance between social ethics, cultural ethics, and personal ethics. In everyday life, traditions and ways of behavior related to culture are strongly imbedded in people living in this place. In addition, there are several things of those traditions and behaviors that have an impact on the design of this place. Western cultures also influence the design of the furniture, blending with Eastern culture which is still strongly maintained. One of those applied cultures is the Javanese way of sitting, namely sitting cross-legged on the floor, which becomes a characteristic of daily cultural traditions in the palace (Indonesian: keraton) environment. Results concerning the responses of perception indicate that (1) Javanese cultural behavior and manners, which have religious, philosophical, and cultural meanings, are the response to the expression of people doing it, and (2) cultural procedures in traditional rules influence the design of the furniture used.
Puro Mangkunegaran是国王及其家人的住所。Puro Mangkunegaran是一幅自然的图画,是宇宙的复制品,在其环境中具有离心力。Puro Mangkunegaran充满了历史和文化价值,包含了功能、意义和象征。对于本研究的功能、意义和符号的理解,研究者采用了定性的方法。在物理上,Puro Mangkunegaran的内部根据需要配备家具,使用具有一定文化和哲学意义的装饰品进行设计,以保持社会伦理,文化伦理和个人伦理之间的平衡。在日常生活中,与文化相关的传统和行为方式深深植根于生活在这个地方的人们。此外,这些传统和行为中的一些东西对这个地方的设计产生了影响。西方文化也影响了家具的设计,并与东方文化相融合,这种文化仍然得到了强烈的维护。其中一种应用文化是爪哇人的坐姿,即盘腿坐在地板上,这成为宫殿(印尼语:keraton)环境中日常文化传统的特征。关于感知反应的结果表明:(1)爪哇文化行为和举止,具有宗教、哲学和文化意义,是对人们表达的回应;(2)传统规则中的文化程序影响所使用家具的设计。
{"title":"The Influence of Cultural Traditions on the Design of the Furniture in the Dressing Room at Puro Mangkunegaran","authors":"Atridia Wilastrina, C. Rianingrum","doi":"10.4108/eai.3-8-2021.2315063","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315063","url":null,"abstract":"Puro Mangkunegaran is the residence of the king and his family. Puro Mangkunegaran is a picture of nature and a duplicate of the cosmos that has centrifugal power in its environment. Puro Mangkunegaran is full of historical and cultural values and contains functions, meanings, and symbols. For the understanding of functions, meanings, and symbols in this study, the researchers applied the qualitative method. Physically, the interior of Puro Mangkunegaran is equipped with furniture according to its needs, designed using ornaments that have certain cultural and philosophical meanings to maintain a balance between social ethics, cultural ethics, and personal ethics. In everyday life, traditions and ways of behavior related to culture are strongly imbedded in people living in this place. In addition, there are several things of those traditions and behaviors that have an impact on the design of this place. Western cultures also influence the design of the furniture, blending with Eastern culture which is still strongly maintained. One of those applied cultures is the Javanese way of sitting, namely sitting cross-legged on the floor, which becomes a characteristic of daily cultural traditions in the palace (Indonesian: keraton) environment. Results concerning the responses of perception indicate that (1) Javanese cultural behavior and manners, which have religious, philosophical, and cultural meanings, are the response to the expression of people doing it, and (2) cultural procedures in traditional rules influence the design of the furniture used.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115403492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Visual Perception of Orangutan Wildlife Photo Utilized on World Wildlife Fund for Nature (WWF) Campaign 世界自然基金会(WWF)活动中使用的猩猩野生动物照片的视觉感知
E. Novianti, S. Amanda, P. Purnama
Orangutans are native to Indonesia that currently on the verge of extinction. This situation occurs because of decreased Orangutans’ habitat availability, illegal hunting and high frequency of Orangutans’ babies that are illegally traded. WWF is a non-profit organization that focuses on animal and environmental protection activities, one of which is by campaigning orangutans’ protection. One of numerous campaigns conducted by WWF is implemented through wildlife photo as a tool of communication. In this research, we focused on stages to produce necessary visual perceptions and the importance of wildlife photo utilized in WWF campaigns. The result of this research is aimed to acknowledge visual perception stages to produce necessary perceptions from the viewers and the importance of Orangutans’ photo on WWF campaigns. The final intention of these photos is to construct viewers’ perception. This research is categorized as qualitative research. Method utilized in this research is study case by discussing perception stages and the importance of wildlife photos utilized on WWF campaigns. The result of this research will reveal the necessary visual perception as final perception perceived by viewers and the importance of wildlife photos display as main subjects. The wildlife photo results will provide clearer information according to the objective of WWF main campaign, which is to protect Orangutans.
红毛猩猩原产于印度尼西亚,目前濒临灭绝。这种情况的发生是由于猩猩栖息地的减少、非法狩猎和猩猩幼崽被非法交易的频率高。世界自然基金会是一个致力于动物和环境保护活动的非营利组织,其中之一就是保护猩猩。世界自然基金会开展的众多活动中,有一项是利用野生动物照片作为交流工具。在这项研究中,我们关注的是产生必要的视觉感知的阶段和野生动物照片在世界自然基金会活动中使用的重要性。本研究的结果旨在承认视觉感知阶段,以产生必要的感知,从观众和猩猩的照片在世界自然基金会的活动的重要性。这些照片的最终意图是构建观者的感知。这项研究被归类为定性研究。本研究采用的方法是通过讨论感知阶段和世界自然基金会活动中使用的野生动物照片的重要性来研究案例。本研究的结果将揭示必要的视觉感知作为观众感知的最终感知,以及野生动物照片作为主体展示的重要性。野生动物照片的结果将提供更清晰的信息,根据世界自然基金会的主要活动的目标,即保护猩猩。
{"title":"Visual Perception of Orangutan Wildlife Photo Utilized on World Wildlife Fund for Nature (WWF) Campaign","authors":"E. Novianti, S. Amanda, P. Purnama","doi":"10.4108/eai.3-8-2021.2315069","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315069","url":null,"abstract":"Orangutans are native to Indonesia that currently on the verge of extinction. This situation occurs because of decreased Orangutans’ habitat availability, illegal hunting and high frequency of Orangutans’ babies that are illegally traded. WWF is a non-profit organization that focuses on animal and environmental protection activities, one of which is by campaigning orangutans’ protection. One of numerous campaigns conducted by WWF is implemented through wildlife photo as a tool of communication. In this research, we focused on stages to produce necessary visual perceptions and the importance of wildlife photo utilized in WWF campaigns. The result of this research is aimed to acknowledge visual perception stages to produce necessary perceptions from the viewers and the importance of Orangutans’ photo on WWF campaigns. The final intention of these photos is to construct viewers’ perception. This research is categorized as qualitative research. Method utilized in this research is study case by discussing perception stages and the importance of wildlife photos utilized on WWF campaigns. The result of this research will reveal the necessary visual perception as final perception perceived by viewers and the importance of wildlife photos display as main subjects. The wildlife photo results will provide clearer information according to the objective of WWF main campaign, which is to protect Orangutans.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121039850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Maqashid Syariah Based Performance on Sustainable Finance Implementation of Indonesian Islamic Banks 基于Maqashid伊斯兰教法的绩效对印尼伊斯兰银行可持续金融实施的影响
D. Darmawati
{"title":"The Impact of Maqashid Syariah Based Performance on Sustainable Finance Implementation of Indonesian Islamic Banks","authors":"D. Darmawati","doi":"10.4108/eai.3-8-2021.2315133","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315133","url":null,"abstract":"","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127149651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
New Paradigm for Certificate of Inheritance Regulation as the Basis of Land Rights Transfer 继承证制度作为土地权利流转基础的新范式
Dinda Keumala
Certificate of inheritance is a requirement to register land rights transfer in case of inheritance. The background of this research is to acknowledge the regulation of certificate of inheritance periodization in Indonesia and the legal consequences of certificate of inheritance issuance as stated in Law Article 111 (1) c Number 4, 5, and 6, Permen ATR Number 16 of 2021. The types of research utilized in this writing are normative research and descriptive analytic research. The regulation of certificate of inheritance in Indonesia is divided into 3 (three) periods namely initial period as stated by Decree of Directorate General of Agrarian (Head of Directorate of Land Registration) Number: DPT/12/63/12/69 dated 20 December 1969, second period as stated in Law Article 111 (1) c PMNA Number 3 of 1997, and third period as stated in Law Article 111 (1) Permen ATR Number 16 of 2021. The legal consequences of the issuance of Law Article 111 (1) c number 4, 5, and 6, Permen ATR Number 16 of 2021 regarding Certificate of Inheritance is that the regulation applies regardless any distinction in population classification, the heirs are given a freewill to choose any type of certificate of inheritance, the deed of inheritance rights issued when the testator passed away has similar status with the ones issued due to disputes, and certificate cancellation can be submitted to the General Court, Religious Court and State Administrative Court.
继承证书是继承时登记土地权利转让的必要条件。本研究的背景是承认印度尼西亚继承证书分期的规定以及继承证书发行的法律后果,如法律第111 (1)(c)条第4,5和6条,2021年永久ATR第16号所述。本文使用的研究类型是规范研究和描述性分析研究。印度尼西亚的继承证书规定分为3(3)个时期,即根据1969年12月20日颁布的土地注册总局(土地注册局局长)第DPT/12/63/12/69号法令规定的初始时期,根据1997年第111 (1)c PMNA第3号法律规定的第二阶段,以及根据2021年第111 (1)Permen ATR第16号法律规定的第三阶段。颁布关于继承证书的第111 (1)c条第4、5和6条,2021年永久ATR第16号的法律后果是,该规定适用于人口分类的任何区分,继承人有权选择任何类型的继承证书,遗嘱人去世时颁发的继承权契据与因争议颁发的契据具有相似的地位。证书的撤销可以提交给普通法院、宗教法院和国家行政法院。
{"title":"New Paradigm for Certificate of Inheritance Regulation as the Basis of Land Rights Transfer","authors":"Dinda Keumala","doi":"10.4108/eai.3-8-2021.2315064","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315064","url":null,"abstract":"Certificate of inheritance is a requirement to register land rights transfer in case of inheritance. The background of this research is to acknowledge the regulation of certificate of inheritance periodization in Indonesia and the legal consequences of certificate of inheritance issuance as stated in Law Article 111 (1) c Number 4, 5, and 6, Permen ATR Number 16 of 2021. The types of research utilized in this writing are normative research and descriptive analytic research. The regulation of certificate of inheritance in Indonesia is divided into 3 (three) periods namely initial period as stated by Decree of Directorate General of Agrarian (Head of Directorate of Land Registration) Number: DPT/12/63/12/69 dated 20 December 1969, second period as stated in Law Article 111 (1) c PMNA Number 3 of 1997, and third period as stated in Law Article 111 (1) Permen ATR Number 16 of 2021. The legal consequences of the issuance of Law Article 111 (1) c number 4, 5, and 6, Permen ATR Number 16 of 2021 regarding Certificate of Inheritance is that the regulation applies regardless any distinction in population classification, the heirs are given a freewill to choose any type of certificate of inheritance, the deed of inheritance rights issued when the testator passed away has similar status with the ones issued due to disputes, and certificate cancellation can be submitted to the General Court, Religious Court and State Administrative Court.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122733568","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Measuring Legal Readiness on Determination of Cyber Security Threats on Electronic System in Indonesia 衡量印尼电子系统网络安全威胁判定的法律准备程度
Arlina Permanasari
The number of cyber-attacks in Indonesia which has doubled since 2019 and reached 495,337,202 in 2020 needs to be followed up comprehensively, including the preparation of legal instruments. The Law No. 11 of 2008 on Information and Electronic Transactions and Government Regulation No. 82 of 2012 concerning the Implementation of Electronic Systems and Transactions are the basis documents for regulating cyber security and defence systems that still requires strategic and effective control, coordination and supervision. This paper discusses the readiness of legal instruments, which refers to the cyber security system as part of cyber defence. The discussion refers to the content analysis of national regulations on the cyber security.
自2019年以来,印尼的网络攻击数量翻了一番,到2020年达到495,337,202起,需要全面跟进,包括制定法律文书。2008年《信息和电子交易法》第11号和2012年《关于实施电子系统和交易的政府法规》第82号是规范网络安全和防御系统的基础文件,这些系统仍然需要战略和有效的控制、协调和监督。本文讨论了法律文书的准备情况,这是指网络安全系统作为网络防御的一部分。讨论涉及国家网络安全法规的内容分析。
{"title":"Measuring Legal Readiness on Determination of Cyber Security Threats on Electronic System in Indonesia","authors":"Arlina Permanasari","doi":"10.4108/eai.3-8-2021.2315053","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315053","url":null,"abstract":"The number of cyber-attacks in Indonesia which has doubled since 2019 and reached 495,337,202 in 2020 needs to be followed up comprehensively, including the preparation of legal instruments. The Law No. 11 of 2008 on Information and Electronic Transactions and Government Regulation No. 82 of 2012 concerning the Implementation of Electronic Systems and Transactions are the basis documents for regulating cyber security and defence systems that still requires strategic and effective control, coordination and supervision. This paper discusses the readiness of legal instruments, which refers to the cyber security system as part of cyber defence. The discussion refers to the content analysis of national regulations on the cyber security.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129870533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors that Influence Young Consumer Purchasing Behaviour to Purchase Green Products through Social Media 影响青年消费者通过社交媒体购买绿色产品行为的因素
Rayi Dwi Asih, O. Magetsari
{"title":"Factors that Influence Young Consumer Purchasing Behaviour to Purchase Green Products through Social Media","authors":"Rayi Dwi Asih, O. Magetsari","doi":"10.4108/eai.3-8-2021.2315166","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315166","url":null,"abstract":"","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130325466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Influence Green Innovation to Competitive Advantage and Finance Performance Indonesia State Own Entreprise 绿色创新对印尼国有企业竞争优势和财务绩效的影响
Dr. Ak. MM. CMA. CA. CBV. ACPA
In the current situation, Indonesian state owned enterprises have not reached their performances, which means that their finance performances are relatively low during the late five year period. Their low finance performance are predicted of their competitive disadvantages compare to other private companies which may cause by inappropriate green innovation, either product innovation, process innovation, or market innovation. The objectives of this research were to get (1) the pictures of green innovations; (2) the correlation between the effect of green innovation to the competitiveness advantages; (3) the correlation between the effect of green innovation to the finance performances; (4) the correlation between the effect of competitiveness advantages to the finance performances in the Indonesian state owned enterprises. The methods used in the research were descriptive survey method and explanatory survey method with six proposed hypotheses. Unit analysis in this research is the whole of Indonesian state-owned enterprises.Model structural equivalent (SEM) is used for the analysis method. From the analysis results, it has been figured out that green innovation that has been done utilize their competitive resources but it isn’t optimalization (unmarket oriented). Green Innovation have a significant positive effect than the competitiveness advantages in the Indonesian state owned enterprises. Meanwhile Green Innovation has positif effect to the Finance performances in the Indonesian state owned enterprises. Competitive advantages have shown a significant positive effect to the marketing performances in the Indonesian state owned enterprises.
在目前的情况下,印尼国有企业还没有达到他们的业绩,这意味着他们的财务业绩在最后五年期间相对较低。其较低的财务绩效预示着其相对于其他民营企业的竞争劣势,这可能是由于不适当的绿色创新造成的,无论是产品创新、工艺创新还是市场创新。本研究的目的是获得(1)绿色创新的图景;(2)绿色创新对企业竞争优势的影响关系;(3)绿色创新对财务绩效的影响关系;(4)印尼国有企业竞争优势对财务绩效影响的相关性。本研究采用描述性调查法和解释性调查法,并提出六个假设。本研究的单位分析是整个印尼国有企业。分析方法采用模型结构等效(SEM)。从分析结果来看,绿色创新利用了企业的竞争资源,但不是最优化(非市场化)创新。绿色创新对印尼国有企业的竞争优势有显著的正向影响。同时,绿色创新对印尼国有企业的财务绩效也有正向影响。竞争优势对印尼国有企业的营销绩效有显著的正向影响。
{"title":"Influence Green Innovation to Competitive Advantage and Finance Performance Indonesia State Own Entreprise","authors":"Dr. Ak. MM. CMA. CA. CBV. ACPA","doi":"10.4108/eai.3-8-2021.2315154","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315154","url":null,"abstract":"In the current situation, Indonesian state owned enterprises have not reached their performances, which means that their finance performances are relatively low during the late five year period. Their low finance performance are predicted of their competitive disadvantages compare to other private companies which may cause by inappropriate green innovation, either product innovation, process innovation, or market innovation. The objectives of this research were to get (1) the pictures of green innovations; (2) the correlation between the effect of green innovation to the competitiveness advantages; (3) the correlation between the effect of green innovation to the finance performances; (4) the correlation between the effect of competitiveness advantages to the finance performances in the Indonesian state owned enterprises. The methods used in the research were descriptive survey method and explanatory survey method with six proposed hypotheses. Unit analysis in this research is the whole of Indonesian state-owned enterprises.Model structural equivalent (SEM) is used for the analysis method. From the analysis results, it has been figured out that green innovation that has been done utilize their competitive resources but it isn’t optimalization (unmarket oriented). Green Innovation have a significant positive effect than the competitiveness advantages in the Indonesian state owned enterprises. Meanwhile Green Innovation has positif effect to the Finance performances in the Indonesian state owned enterprises. Competitive advantages have shown a significant positive effect to the marketing performances in the Indonesian state owned enterprises.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121193588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Optimizing Income Tax and Value Added Tax on E-Commerce Transaction 优化电子商务交易所得税和增值税
Nyoman Darmayasa, Murtiani Kumontoy
Indonesia has had declining tax revenue for the past two years. This research aimed to analyze how to optimize income tax and VAT on e-commerce transactions. This research was a qualitative and literature study review. Data came from international tax regulation practices on e-commerce transactions. Findings confirmed that tax imposition on e-commerce and conventional transactions were similar. It is necessary to create legal certainty and comprehensive tax regulation on e-commerce transactions. The government needs to evaluate taxable e-commerce transactions as an embodiment of fair regulation. This research provides a theoretical contribution for taxation on ecommerce transactions to increase tax basis.
印尼过去两年的税收收入一直在下降。本研究旨在分析如何优化电子商务交易的所得税和增值税。本研究为质性研究及文献综述。数据来自电子商务交易的国际税收监管实践。调查结果证实,对电子商务和传统交易的征税是相似的。有必要为电子商务交易创造法律确定性和全面的税收监管。政府需要将应税电子商务交易作为公平监管的体现进行评估。本研究为电子商务交易征税增加税基提供了理论依据。
{"title":"Optimizing Income Tax and Value Added Tax on E-Commerce Transaction","authors":"Nyoman Darmayasa, Murtiani Kumontoy","doi":"10.4108/eai.3-8-2021.2315147","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315147","url":null,"abstract":"Indonesia has had declining tax revenue for the past two years. This research aimed to analyze how to optimize income tax and VAT on e-commerce transactions. This research was a qualitative and literature study review. Data came from international tax regulation practices on e-commerce transactions. Findings confirmed that tax imposition on e-commerce and conventional transactions were similar. It is necessary to create legal certainty and comprehensive tax regulation on e-commerce transactions. The government needs to evaluate taxable e-commerce transactions as an embodiment of fair regulation. This research provides a theoretical contribution for taxation on ecommerce transactions to increase tax basis.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114510624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Micro and Small Business (Mses) Performance on Inclusive Growth in Indonesia: Panel Dynamic Simultaneous Equation Model 印尼小微企业绩效对包容性增长的影响:面板动态联立方程模型
Agustina Suparyati, S. Remi, Kodrat Wibowo, Bagja Muljarijadi
The purpose of this research is to analyze the role of MSEs in driving economic growth to realize inclusive growth, therefore the thinking flow in this study divides the analysis stage into 3 blocks of equation: the MSEs performance equation block, the economic growth block and the inclusive growth equation block. In this study used a panel dynamic simultaneous equation model for 33 provinces in Indonesia from 2010 to 2019 using the Generalized Method of Moments Arellano-Bond (GMM A-B) estimation method. The MSEs Performance Block analyzed using the Stucture-ConductPerformance (SCP) approach shows that there is a simultaneousity relationship between the MSEs market structure, corporate behavior and MSEs performance as well as a significant influence on variable inflation, wages, government regulation of MSEs and infrastructure indices on MSEs performance as measured by internal efficiency in Indonesia. The Economic Growth Equation Bloc refers to J.Shumpeter's growth theory which places enterprenership and innovation as the main factors influencing economic growth and the regression results show that the performance of MSEs has a significant effect on economic growth. The final stage of this study is analyzing the inclusive growth equation bloc which shows that economic growth supported by the performance of MSEs is able to increase labor absorption as well as reduce income distribution inequation but has not been able to lower the poverty level in other words that inclusive growth goals to lower poverty levels have not materialized in Indonesia.
本研究的目的是分析中小微企业在推动经济增长以实现包容性增长中的作用,因此本研究的思维流程将分析阶段分为三个方程块:中小微企业绩效方程块、经济增长方程块和包容性增长方程块。本研究采用广义矩法Arellano-Bond (GMM a - b)估计方法,对2010 - 2019年印度尼西亚33个省的面板动态联立方程模型进行了研究。利用结构-行为-绩效(SCP)方法分析的中小微企业绩效块表明,在印尼,中小微企业的市场结构、企业行为和中小微企业绩效之间存在同步关系,并且可变通货膨胀、工资、政府对中小微企业的监管和基础设施指数对中小微企业绩效的影响显著(以内部效率衡量)。经济增长方程群引用了j .熊彼特的增长理论,将创业和创新作为影响经济增长的主要因素,回归结果表明中小微企业的绩效对经济增长有显著的影响。本研究的最后阶段是分析包容性增长方程集团,该集团表明,由中小微企业绩效支持的经济增长能够增加劳动力吸收并减少收入分配不平等,但未能降低贫困水平,换句话说,降低贫困水平的包容性增长目标尚未在印度尼西亚实现。
{"title":"The Effect of Micro and Small Business (Mses) Performance on Inclusive Growth in Indonesia: Panel Dynamic Simultaneous Equation Model","authors":"Agustina Suparyati, S. Remi, Kodrat Wibowo, Bagja Muljarijadi","doi":"10.4108/eai.3-8-2021.2315086","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315086","url":null,"abstract":"The purpose of this research is to analyze the role of MSEs in driving economic growth to realize inclusive growth, therefore the thinking flow in this study divides the analysis stage into 3 blocks of equation: the MSEs performance equation block, the economic growth block and the inclusive growth equation block. In this study used a panel dynamic simultaneous equation model for 33 provinces in Indonesia from 2010 to 2019 using the Generalized Method of Moments Arellano-Bond (GMM A-B) estimation method. The MSEs Performance Block analyzed using the Stucture-ConductPerformance (SCP) approach shows that there is a simultaneousity relationship between the MSEs market structure, corporate behavior and MSEs performance as well as a significant influence on variable inflation, wages, government regulation of MSEs and infrastructure indices on MSEs performance as measured by internal efficiency in Indonesia. The Economic Growth Equation Bloc refers to J.Shumpeter's growth theory which places enterprenership and innovation as the main factors influencing economic growth and the regression results show that the performance of MSEs has a significant effect on economic growth. The final stage of this study is analyzing the inclusive growth equation bloc which shows that economic growth supported by the performance of MSEs is able to increase labor absorption as well as reduce income distribution inequation but has not been able to lower the poverty level in other words that inclusive growth goals to lower poverty levels have not materialized in Indonesia.","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134142235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Ethical Leadership on Employee Performance: The Mediating Role of Employee Engagement and Organizational Citizenship Behavior (OCB) 伦理型领导对员工绩效的影响:员工敬业度和组织公民行为的中介作用
W. Adawiyah, B. Baliartati, Aldin Rafi
. A leader is a role model or example for subordinates in the organization whose attitude and behavior greatly affect the employees. Ethical leadership is needed for the company sustainability. According to previous studies, ethical leadership affects employees and overall organizational performance. This study aims to examine the effect of ethical leadership on employee performance mediated by employee engagement and Organizational Citizenship Behavior (OCB). Specifically, it clarifies the relationship between Ethical Leadership and Employee Performance mediated by employee engagement and Organizational Citizenship Behavior (OCB). Quantitative research methods and the Structural Equation Model were used to test the hypothesis. The respondents comprised of 207 outsourcing employees of service companies, such as banking and construction in Jakarta. The results show that Ethical Leadership positively affects Employee Performance with Employee Engagement as mediation. Furthermore, the effect of Ethical Leadership on Employee Performance is mediated by Organizational Citizenship Behavior (OCB). This contradicts a previous study, which showed that OCB is a mediating variable for the effect of ethical leadership on employee performance. However, this study contributes to knowledge about the relationship between ethical leadership and employee performance and helps understand the role of Organizational Citizenship Behavior (OCB).
。领导者是组织中下属的榜样或榜样,他们的态度和行为极大地影响着员工。企业的可持续发展需要道德领导。根据以往的研究,道德领导影响员工和整体组织绩效。本研究旨在探讨伦理型领导在员工敬业度和组织公民行为的中介作用下对员工绩效的影响。明确了伦理型领导在员工敬业度和组织公民行为的中介作用下对员工绩效的影响关系。采用定量研究方法和结构方程模型对假设进行检验。受访者包括雅加达的银行和建筑等服务公司的207名外包员工。结果表明,伦理型领导以员工敬业度为中介对员工绩效有正向影响。此外,伦理型领导对员工绩效的影响是通过组织公民行为(OCB)中介的。这与先前的研究结果相矛盾,该研究表明组织公民行为是道德领导对员工绩效影响的中介变量。然而,本研究有助于了解伦理领导与员工绩效之间的关系,并有助于理解组织公民行为(OCB)的作用。
{"title":"The Impact of Ethical Leadership on Employee Performance: The Mediating Role of Employee Engagement and Organizational Citizenship Behavior (OCB)","authors":"W. Adawiyah, B. Baliartati, Aldin Rafi","doi":"10.4108/eai.3-8-2021.2315128","DOIUrl":"https://doi.org/10.4108/eai.3-8-2021.2315128","url":null,"abstract":". A leader is a role model or example for subordinates in the organization whose attitude and behavior greatly affect the employees. Ethical leadership is needed for the company sustainability. According to previous studies, ethical leadership affects employees and overall organizational performance. This study aims to examine the effect of ethical leadership on employee performance mediated by employee engagement and Organizational Citizenship Behavior (OCB). Specifically, it clarifies the relationship between Ethical Leadership and Employee Performance mediated by employee engagement and Organizational Citizenship Behavior (OCB). Quantitative research methods and the Structural Equation Model were used to test the hypothesis. The respondents comprised of 207 outsourcing employees of service companies, such as banking and construction in Jakarta. The results show that Ethical Leadership positively affects Employee Performance with Employee Engagement as mediation. Furthermore, the effect of Ethical Leadership on Employee Performance is mediated by Organizational Citizenship Behavior (OCB). This contradicts a previous study, which showed that OCB is a mediating variable for the effect of ethical leadership on employee performance. However, this study contributes to knowledge about the relationship between ethical leadership and employee performance and helps understand the role of Organizational Citizenship Behavior (OCB).","PeriodicalId":210740,"journal":{"name":"Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116014841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2021, August 3, 2021, Malang, Indonesia
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1