This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
{"title":"IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK","authors":"Mediaty Mediaty, Asri Usman, Dwi Dian Pratiwi, Lestari Rezki Nurul Amalia, Winola Wijayanti","doi":"10.55047/transekonomika.v4i3.654","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i3.654","url":null,"abstract":"This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"9 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141921739","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}
Pub Date : 2024-08-09DOI: 10.55047/transekonomika.v4i4.701
Ni Luh Gede Adelia Damayanti, I. K. Sujana
This research aims to examine the influence of the implementation of the village financial system, the competence of village officials, and community participation on the accountability of village fund management. The total or census technique was used to choose 72 respondents for the study sample. Using a questionnaire distribution approach, the study was carried out. A method known multiple linear regression analysis was employed for the data analysis. The investigation findings point out that there is a positive relationship between accountability in managing village funds, the competence of village officials, and community participation. Specifically, accountable management of village funds is enhanced by implementing the village financial system.
{"title":"THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM, COMPETENCE OF VILLAGE APPARATUS, AND COMMUNITY PARTICIPATION ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT","authors":"Ni Luh Gede Adelia Damayanti, I. K. Sujana","doi":"10.55047/transekonomika.v4i4.701","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.701","url":null,"abstract":"This research aims to examine the influence of the implementation of the village financial system, the competence of village officials, and community participation on the accountability of village fund management. The total or census technique was used to choose 72 respondents for the study sample. Using a questionnaire distribution approach, the study was carried out. A method known multiple linear regression analysis was employed for the data analysis. The investigation findings point out that there is a positive relationship between accountability in managing village funds, the competence of village officials, and community participation. Specifically, accountable management of village funds is enhanced by implementing the village financial system.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"61 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141922598","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}
Pub Date : 2024-08-08DOI: 10.55047/transekonomika.v4i4.694
Dewi Nurhayati, Bayu Abiantoro, Duvan Samudra Laisoka, Kevin Fiorentino, S. Riyadi, M. Y. Pandin
In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.
{"title":"ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA","authors":"Dewi Nurhayati, Bayu Abiantoro, Duvan Samudra Laisoka, Kevin Fiorentino, S. Riyadi, M. Y. Pandin","doi":"10.55047/transekonomika.v4i4.694","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.694","url":null,"abstract":"In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"47 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141929493","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}
Pub Date : 2024-07-26DOI: 10.55047/transekonomika.v4i4.704
Andi Herman Jaya
Local governments in Indonesia are increasingly focusing on financial independence and efficiency to support regional development. Morowali Regency, located in Central Sulawesi Province, is no exception. As regional autonomy policies have been implemented, it has become crucial to assess the financial performance of local governments. This assessment helps determine their capacity for self-governance and efficient resource management. Key indicators in this evaluation include the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Regional Original Income (PAD). This study aims to analyze the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Morowali Regency's Regional Original Income. The research employs calculations of these ratios for Local Revenue. Results show that the Independence Ratio had an average value of 24.97 percent, falling within the medium independence criteria. This indicates that the region has not yet achieved full independence. The average Effectiveness Ratio is 2.68 percent, reflecting that the realization of Regional Original Income (PAD) is greater than the target set by the Morowali Regency Government, suggesting effective task execution. The average Efficiency Ratio is 1.72 percent, meaning that the realized PAD obtained by Morowali Regency exceeds the costs incurred in collecting it. This indicates efficient PAD collection, as the realized income is greater than the budget allocated for its collection.
印度尼西亚的地方政府越来越重视财政独立和效率，以支持地区发展。位于中苏拉威西省的莫罗瓦利地区也不例外。随着地区自治政策的实施，对地方政府的财政绩效进行评估变得至关重要。这项评估有助于确定地方政府的自治能力和有效管理资源的能力。评估的主要指标包括地区原始收入（PAD）的独立率、效益率和效率率。本研究旨在分析摩洛瓦利地区原始收入的独立率、效益率和效率率。研究采用了地方收入的这些比率的计算方法。结果显示，独立比率的平均值为 24.97%，属于中等独立标准。这表明该地区尚未实现完全独立。平均有效率为 2.68%，反映出地区原始收入（PAD）的实现高于莫罗瓦利地区政府设定的目标，表明任务执行有效。平均效率比为 1.72%，这意味着莫罗瓦利地区实现的 PAD 超过了收集 PAD 的成本。这表明 PAD 的收集工作是有效的，因为实现的收入大于为收集 PAD 分配的预算。
{"title":"ANALYSIS OF LOCAL REVENUE (PAD) OF MOROWALI DISTRICT","authors":"Andi Herman Jaya","doi":"10.55047/transekonomika.v4i4.704","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.704","url":null,"abstract":"Local governments in Indonesia are increasingly focusing on financial independence and efficiency to support regional development. Morowali Regency, located in Central Sulawesi Province, is no exception. As regional autonomy policies have been implemented, it has become crucial to assess the financial performance of local governments. This assessment helps determine their capacity for self-governance and efficient resource management. Key indicators in this evaluation include the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Regional Original Income (PAD). This study aims to analyze the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Morowali Regency's Regional Original Income. The research employs calculations of these ratios for Local Revenue. Results show that the Independence Ratio had an average value of 24.97 percent, falling within the medium independence criteria. This indicates that the region has not yet achieved full independence. The average Effectiveness Ratio is 2.68 percent, reflecting that the realization of Regional Original Income (PAD) is greater than the target set by the Morowali Regency Government, suggesting effective task execution. The average Efficiency Ratio is 1.72 percent, meaning that the realized PAD obtained by Morowali Regency exceeds the costs incurred in collecting it. This indicates efficient PAD collection, as the realized income is greater than the budget allocated for its collection.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"15 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141801094","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}
Pub Date : 2024-07-19DOI: 10.55047/transekonomika.v4i4.698
Ni Putu Meita Krisdayanti, N. Ratnadi
Village Credit Institutions (LPD) play a strategic role in helping micro and small businesses and rural communities. However, several problems such as cases of fraud still occur, so a whistleblowing system is important to detect and prevent unethical practices. This study attempts to gain insight into the influence of behavioral control, organizational commitment, self-efficacy, and moral intensity on whistleblowing intentions. Researchers looked at 75 employees from 9 LPDs in South Kuta District. Probability sampling is utilized in the sampling procedure with a simple random sampling technique, and data is gathered via a survey questionnaire. Data analysis using multiple linear regression shows that behavioral control, organizational commitment, self-efficacy, and moral intensity have a favorable impact on the intents of whistleblowers. Implications related to the theory of planned behavior show that whistleblowing intentions are influenced by the belief that reporting violations helps maintain the integrity and reputation of the organization. This research can be input for LPDs in South Kuta District.
{"title":"THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION","authors":"Ni Putu Meita Krisdayanti, N. Ratnadi","doi":"10.55047/transekonomika.v4i4.698","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.698","url":null,"abstract":"Village Credit Institutions (LPD) play a strategic role in helping micro and small businesses and rural communities. However, several problems such as cases of fraud still occur, so a whistleblowing system is important to detect and prevent unethical practices. This study attempts to gain insight into the influence of behavioral control, organizational commitment, self-efficacy, and moral intensity on whistleblowing intentions. Researchers looked at 75 employees from 9 LPDs in South Kuta District. Probability sampling is utilized in the sampling procedure with a simple random sampling technique, and data is gathered via a survey questionnaire. Data analysis using multiple linear regression shows that behavioral control, organizational commitment, self-efficacy, and moral intensity have a favorable impact on the intents of whistleblowers. Implications related to the theory of planned behavior show that whistleblowing intentions are influenced by the belief that reporting violations helps maintain the integrity and reputation of the organization. This research can be input for LPDs in South Kuta District.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822855","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}
Pub Date : 2024-07-19DOI: 10.55047/transekonomika.v4i4.678
Felisia Panjaitan, Servatia Mayang Setowati, Yoshia Christian Mahulete
This study is about the factors of behavioral intention to borrow from the perspective of Generation Z toward peer-to-peer lending. This study applied primary data by collecting surveys distributed to Gen Z on Java Island. The sample used was 44 male respondents and 110 female respondents. Factors that influence borrowing intention were tested with SEM PLS 4.0. The research shows that the variables of utilitarian value, risk perception, and financial literacy are significant to the behavioral intention of Peer To Peer Lending. In addition, the findings show that the variables of convenience and safety do not determine behavioral intention in Peer To Peer Lending. This research also explores how financial technology, such as peer-to-peer lending, can facilitate Generation Z's access to finance. The implications of this research highlight the importance of financial knowledge and planning for Gen Z for its future. These findings provide insights for fintech companies to design products and services that suit Generation Z's specific preferences and needs. The target market for peer-to-peer lending companies needs to be adjusted in their marketing strategies.
本研究从 Z 世代的视角出发，探讨他们对点对点借贷的行为意向因素。本研究通过向爪哇岛上的 Z 世代发放调查问卷来收集原始数据。使用的样本为 44 名男性受访者和 110 名女性受访者。使用 SEM PLS 4.0 检验了影响借款意向的因素。研究表明，功利价值、风险认知和金融知识等变量对点对点借贷的行为意向有显著影响。此外，研究结果表明，便利性和安全性变量并不决定点对点借贷的行为意向。本研究还探讨了点对点借贷等金融技术如何促进 Z 世代获得资金。这项研究的意义强调了金融知识和规划对 Z 世代未来的重要性。这些发现为金融科技公司设计适合 Z 世代特定偏好和需求的产品和服务提供了启示。点对点借贷公司的目标市场需要在营销策略中加以调整。
{"title":"PEER TO PEER LENDING : GENERATION Z ATTRACTION FACTORS AND FUTURE IMPLICATIONS","authors":"Felisia Panjaitan, Servatia Mayang Setowati, Yoshia Christian Mahulete","doi":"10.55047/transekonomika.v4i4.678","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.678","url":null,"abstract":"This study is about the factors of behavioral intention to borrow from the perspective of Generation Z toward peer-to-peer lending. This study applied primary data by collecting surveys distributed to Gen Z on Java Island. The sample used was 44 male respondents and 110 female respondents. Factors that influence borrowing intention were tested with SEM PLS 4.0. The research shows that the variables of utilitarian value, risk perception, and financial literacy are significant to the behavioral intention of Peer To Peer Lending. In addition, the findings show that the variables of convenience and safety do not determine behavioral intention in Peer To Peer Lending. This research also explores how financial technology, such as peer-to-peer lending, can facilitate Generation Z's access to finance. The implications of this research highlight the importance of financial knowledge and planning for Gen Z for its future. These findings provide insights for fintech companies to design products and services that suit Generation Z's specific preferences and needs. The target market for peer-to-peer lending companies needs to be adjusted in their marketing strategies.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"114 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822039","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}
Pub Date : 2024-07-19DOI: 10.55047/transekonomika.v4i4.683
Noer Aisyah Barlian, Muhammad Faqih
An inpatient primary clinic is a healthcare unit characterized by fewer facilities and amenities compared to a hospital. Consequently, the distribution and allocation of health workers, particularly nurses, for operational processes differ significantly from that in hospitals. This study aims to determine the optimal number of nursing personnel required for efficient operation of an inpatient primary clinic through the application of linear programming techniques. The research methodology involves secondary data analysis, utilizing administrative information from inpatient private clinics in Lumajang Regency, East Java. The findings reveal that the linear programming model implemented is effective in optimizing nurse distribution. Specifically, the results indicate that a minimum of eight nurses is necessary to ensure efficient operation and cost-effectiveness of the inpatient clinic. This efficient distribution model can potentially lead to significant operational cost savings, thereby enhancing the overall performance and sustainability of inpatient primary clinics in similar settings.
{"title":"CLINIC OPERATIONAL EFFICIENCY THROUGH OPTIMIZING THE DISTRIBUTION OF NURSING STAFF","authors":"Noer Aisyah Barlian, Muhammad Faqih","doi":"10.55047/transekonomika.v4i4.683","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.683","url":null,"abstract":"An inpatient primary clinic is a healthcare unit characterized by fewer facilities and amenities compared to a hospital. Consequently, the distribution and allocation of health workers, particularly nurses, for operational processes differ significantly from that in hospitals. This study aims to determine the optimal number of nursing personnel required for efficient operation of an inpatient primary clinic through the application of linear programming techniques. The research methodology involves secondary data analysis, utilizing administrative information from inpatient private clinics in Lumajang Regency, East Java. The findings reveal that the linear programming model implemented is effective in optimizing nurse distribution. Specifically, the results indicate that a minimum of eight nurses is necessary to ensure efficient operation and cost-effectiveness of the inpatient clinic. This efficient distribution model can potentially lead to significant operational cost savings, thereby enhancing the overall performance and sustainability of inpatient primary clinics in similar settings.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"115 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141821176","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}
Pub Date : 2024-07-19DOI: 10.55047/transekonomika.v4i4.689
Maria Alni Lau Go’o, Siti Mujanah, Achmad Yanu Alif Fianto
Every individual undoubtedly possesses different physical abilities and psychological conditions, especially when facing life situations, whether it is work-related or in other contexts. A challenging situation or condition can make someone feel pressured and experience prolonged stress if not handled properly. This physical, emotional, and mental exhaustion is known as burnout. This study discusses burnout, which has been addressed in previous research from 2018 to 2023. The method used in this research is to identify the number of journals using Harzing’s Publish or Perish software, as well as bibliometric analysis using VOSviewer. The research results show that there are 200 publications with 60,448 citations and 10,074.67 citations per year discussing burnout. There are eight main clusters based on the bibliometric analysis. This article also provides information on research topics that have not been widely explored, thus offering benefits to future researchers interested in discussing burnout.
{"title":"BIBLIOMETRIC ANALYSIS: FACTORS CAUSING AND PREVENTION STRATEGIES FOR BURNOUT IN THE WORKPLACE","authors":"Maria Alni Lau Go’o, Siti Mujanah, Achmad Yanu Alif Fianto","doi":"10.55047/transekonomika.v4i4.689","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.689","url":null,"abstract":"Every individual undoubtedly possesses different physical abilities and psychological conditions, especially when facing life situations, whether it is work-related or in other contexts. A challenging situation or condition can make someone feel pressured and experience prolonged stress if not handled properly. This physical, emotional, and mental exhaustion is known as burnout. This study discusses burnout, which has been addressed in previous research from 2018 to 2023. The method used in this research is to identify the number of journals using Harzing’s Publish or Perish software, as well as bibliometric analysis using VOSviewer. The research results show that there are 200 publications with 60,448 citations and 10,074.67 citations per year discussing burnout. There are eight main clusters based on the bibliometric analysis. This article also provides information on research topics that have not been widely explored, thus offering benefits to future researchers interested in discussing burnout.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":" 580","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823654","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}
Pub Date : 2024-07-13DOI: 10.55047/transekonomika.v4i4.691
Bawa Mulyono Hadi
Cimory Dairy Land Prigen, located in Pasuruan Regency, East Java, carries the concept of a leisure park with a focus on cattle farming. This concept attracts various groups, ranging from families to tourists who are interested in the milk production process and farm life. This study aims to examine the application of the leisure park concept in Cimory Dairy Land Prigen, as well as its impact on visitor education and the local economy. This research also aims to identify development strategies that can increase the attractiveness and benefits of this destination. This research used a descriptive qualitative approach with data collection methods through in-depth interviews, direct observation, and document analysis. Interviews were conducted with managers, staff, and visitors, while observations were made to understand visitor interactions with existing facilities. Data were analyzed through reduction, presentation, and conclusion drawing to provide a comprehensive picture of the implementation of the leisure park concept in Cimory Dairy Land Prigen. The results showed that Cimory Dairy Land Prigen successfully implemented the leisure park concept well. This destination offers various educational and recreational activities such as farm tours, milking, and interaction with farm animals. Adequate infrastructure and supporting facilities such as restaurants and souvenir shops add to the convenience of visitors. The positive impact on the local economy is also evident from the support for micro, small and medium enterprises around the tourism area.
Cimory Dairy Land Prigen 位于东爪哇 Pasuruan 摄政区，以养牛业为重点，承载着休闲公园的概念。这一概念吸引了从家庭到游客等对牛奶生产过程和农场生活感兴趣的不同群体。本研究旨在考察休闲公园概念在 Cimory Dairy Land Prigen 的应用情况，及其对游客教育和当地经济的影响。本研究还旨在确定可提高该目的地吸引力和效益的发展战略。本研究采用描述性定性方法，通过深入访谈、直接观察和文件分析等方法收集数据。对管理人员、工作人员和游客进行了访谈，并通过观察了解游客与现有设施的互动情况。通过对数据进行还原、展示和总结分析，为 Cimory Dairy Land Prigen 休闲公园概念的实施提供了全面的信息。结果表明，Cimory Dairy Land Prigen 成功实施了休闲公园概念。该目的地提供各种教育和休闲活动，如农场观光、挤奶和与农场动物互动。充足的基础设施和配套设施（如餐厅和纪念品商店）为游客提供了更多便利。对旅游区周边微型、小型和中型企业的支持也体现了对当地经济的积极影响。
{"title":"CIMORY DAIRY LAND PRIGEN TOURIST DESTINATION WITH LEISURE PARK CONCEPT IN CATTLE FARMING IN PASURUAN","authors":"Bawa Mulyono Hadi","doi":"10.55047/transekonomika.v4i4.691","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.691","url":null,"abstract":"Cimory Dairy Land Prigen, located in Pasuruan Regency, East Java, carries the concept of a leisure park with a focus on cattle farming. This concept attracts various groups, ranging from families to tourists who are interested in the milk production process and farm life. This study aims to examine the application of the leisure park concept in Cimory Dairy Land Prigen, as well as its impact on visitor education and the local economy. This research also aims to identify development strategies that can increase the attractiveness and benefits of this destination. This research used a descriptive qualitative approach with data collection methods through in-depth interviews, direct observation, and document analysis. Interviews were conducted with managers, staff, and visitors, while observations were made to understand visitor interactions with existing facilities. Data were analyzed through reduction, presentation, and conclusion drawing to provide a comprehensive picture of the implementation of the leisure park concept in Cimory Dairy Land Prigen. The results showed that Cimory Dairy Land Prigen successfully implemented the leisure park concept well. This destination offers various educational and recreational activities such as farm tours, milking, and interaction with farm animals. Adequate infrastructure and supporting facilities such as restaurants and souvenir shops add to the convenience of visitors. The positive impact on the local economy is also evident from the support for micro, small and medium enterprises around the tourism area.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"45 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141650626","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}
Pub Date : 2024-07-12DOI: 10.55047/transekonomika.v4i4.665
Ani Marisa, Endah Susilowati
This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.
{"title":"SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND","authors":"Ani Marisa, Endah Susilowati","doi":"10.55047/transekonomika.v4i4.665","DOIUrl":"https://doi.org/10.55047/transekonomika.v4i4.665","url":null,"abstract":"This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"50 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141653071","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}
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