ICOBEST 2022 - Empowering World Optimism and Revitalization Through Scientific Framework

ISSN 2830-0637


Cover Book
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Preface
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Table of Content
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Front Page
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GenBust's behavior in the Use of Information Technology and The Utilization of Digital Markets as Consumers To Make Purchasing Decisions
R Wahdiniwaty, N S S Sugiana
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This study aims to change the views of the bust generation, especially the bust generation so that they can have more confidence in marketplace technology, take advantage of the market for them to transact with Indonesia's geographic and demographic background, of course, the application of supporting technology and population growth supporting economic turnover. Analyzing the relationship between Gen Bust consumer behavior with purchasing decisions through the digital market, using quantitative analysis and looking at the behavior of Gen Bust consumers on the use of the marketplace. the information needed to maximize Gen Bust, this is an important segmentation in digital marketing analysis, looking at the population by Age 50 - 54 is 16 111.2, owned by Gen Bust. the results of the study describe this bust generation as having a balance of life, adapting quickly, this generation is a sensitive generation and tends to have an attitude that does not want to be harmed, especially in the use of the marketplace, which reflects the consumer behaviour of the bust gene that has not been open, even though this gene bust uses market applications and market usage digital and of course will have an impact on a right business decision. This will also be a reference where the market share for the bust gene is still very potential if you feel the quality of the marketplace so that the sensitivity of the bust gene can be overcome.


Digital Business Opportunities in Education Services: the Use of Information Technology in the Covid-19 Endemic
N.S.S. Sugiana, T.K. Long, D.S. Hamdani, T. Sulastri, T.I. Hendriana
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The impact of Covid-19 in various segments of life makes everyone talk about it; not only in the community among workers and businessmen but also within any community whose activities are conducted from home, either merely some social activities or simple economic transactions; those activities are done in one of another way that they are all required to know how to use information technology. Data have it that nearly all Indonesia people are unique mobile users, social media users and Internet users. Thus, the increase in the use of information technology seems to be very substantial. What arises from this phenomenon is that business opportunities in various sectors have turned into digital, as the educational services that have also turned into online forms and often involve parents who have to provide digital facilities for their children as the students. This research is conducted using descriptive approach with quantitative analysis, and it aims to bring forward some finding that opportunities do avail in the current pandemic-influenced educational services. Observation and studies on research data reveal the use of information technology and its trends, and serve as a reference that digital business opportunities in the educational field will keep accelerating during the Covid-19 endemic era. And this in turn is expected to serve as important information for any interested parties.


The Effect of the Use of Electronic Commerce and User Work Effectiveness on Business Performance in Publishing Businesses in Bandung Regency
M Iffan, P W Suhendar
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This study aims to determine the effect of the use of e-commerce and user work effectiveness on business performance, either partially or simultaneously. This research was conducted at various book publishers in Bandung Regency, Indonesia. The population in this study were 23 book publishers. The sampling technique used in this study is a saturated sampling technique. Based on the variables studied, this type of research is descriptive and verification. While the analytical method used is multiple linear regression analysis, correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing either partially or simultaneously. The results of this study indicate that the use of e-commerce has no significant effect on business performance partially due to the unavailability of experts to optimize the use of e-commerce and some book publishers still focus on selling books offline, but user work effectiveness has a significant effect on business performance. Simultaneously, the use of e-commerce and the effectiveness of users' work have a significant effect on business performance. The results also show that the independent variables in this study can be applied in improving the business performance of book publishers. The conclusion of this study is expected to help business owners to be able to develop their business by maximizing sales both online and offline, and can personalize online sales media to provide convenience, comfort, and security to consumers in transacting.


Attention, Interest, Search, Action, and Share Method as a Sales Promotion Strategy for Indonesian Public Figure Food Products through Creative Advertising
DI Aryani, RH Mulyadi, H Setiawan
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The purpose of this research is to examine and analyze the phenomena of Indonesian public figures' food businesses in terms of creative advertising using the Attention, Interest, Search, Action, and Share (AISAS) technique, as well as its relationship to Integrated Marketing Communication (IMC). The research method is qualitative, using a case study approach, and it entails gathering thorough data from a variety of sources connected to the study's subject. The findings suggest that the AISAS approach via IMC is a product marketing tool that can spark innovative digital sales concepts. According to research, prominent figures' popularity does not ensure the long-term marketing of a product because it is merely a short-term sales plan that does not consider long-term programs. This study's impact is likely to be significant.


Creating Competitive Advantage for MSMES through the Use of Information Technology Functions and Absorptive Capacity in MSMES Priangan Timur - West Java
D Munandar, J Sarwono, A Nisa
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This study aims to find out how to create competitive advantage through the use of information technology and the ability to absorb knowledge in MSMEs in the East Priangan area, West Java. In this research, the researcher uses a sequential mixed method where qualitative research is carried out first and then followed by quantitative research. A total of 120 MSME entrepreneurs were selected as respondents purposively and 3 people were used as resource persons (expert judgment method). Linear regression was used to analyze quantitative data. The results of the research show that qualitatively information technology plays a very important role for the sustainability of the business of MSME entrepreneurs in East Priangan, West Java. The ability to absorb knowledge (absorptive capacity) of MSME entrepreneurs has been sufficient. The competitive advantage of the East Priangan MSME managers is sufficient. The results of quantitative research show that the competitive advantage function of MSMEs in East Priangan can be improved through information technology and Absorption Capability, both simultaneously and partially.


Internal Institutionalization of Golkar Party for the Study of Simultaneous 2020 Pilkada (Elections of Regional Heads) in Bandung District
D S Kartini, R Mulyawan, Rudiana
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The research aims to analyze the internal institutionalization of Golkar in Bandung District by taking a case study of the 2020 Pilkada. The method implemented in this research is a qualitative method classified as descriptive, with data collection techniques using documents. The researcher will review those data and give meaning to them. The result of the research is Golkar, which has controlled Bandung Regency for 20 years, turned out to be defeated in the 2020 Pilkada due to the institutionalization of political parties that could not accommodate the wishes of party seniors. By looking at four political parties’ institutionalizations from Huntington, Golkar is one of the political parties with a high survival level and can survive during regime shifts to other regimes in Bandung District. The political party structure is also complex enough, but the political party’s dependency on the mass organization in its winning electoral strategy is still high. The birth of political party intrafraction led to the defeat of the pair of Nia-Usman in the battle for Bandung District Regent seat in 2020. In conclusion, Golkar in Bandung District only leaves two things that still exist in party institutions, which are the party chronology and organizational structure. The impact of the research is no matter how strong the party institutionalization is, if it doesn’t accommodate the wishes of the party’s seniors, the institutionalization will be weak, as well as if the party is very dependent on the organization’s wing.


Aspects of Political Campaign in Political Communication Partai Keadilan Sejahtera (PKS) At The 2019 Legislative Election
Tatik Rohmawati
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The purpose of this study is to determine aspects of the Prosperous Justice Party (PKS) political campaign in the 2019 Legislative general election. Political communication is one of the ongoing problems of the Prosperous Justice Party because it is still not optimally implementing forms of political communication to support the party with the community. The focus in this paper is on aspects of political campaigns in the political communication of the Prosperous Justice Party. This paper is the result of research using a descriptive qualitative approach. Data collection methods used include observation, interviews and documentation studies. The focus of the analysis of the results of the study shows that the political communication of the Prosperous Justice Party (PKS) seen from the aspect of political campaigns has not met the expectations of PKS. The conclusion of this study is that the political campaign carried out by the Prosperous Justice Party was interesting with its flashmob, but the party did not carry out a more attractive campaign for millennials even though in the 2019 legislative general election there were many millennials who were only able to cast their votes but because the campaign did not Embrace the millennials, it causes less political campaigns to be carried out. The results of this study are expected to be useful for the community, especially to understand the importance of political campaigns in political communication carried out by political parties, especially the Prosperous Justice Party.


The Vision of Global Maritime Fulcrum within ASEAN Centrality to Maintain Regional Stability
D Triwahyuni, W Dermawan, P Millena
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The purpose of this study is to discuss the vision of Global Maritime Fulcrum precisely for Indonesia’s foreign policy in the region. This study also in addition to examine the essential needs for coherence and collective response of ASEAN toward strategic rivalries US-China, then bring great risk in the vicinity, notably territorial disputes in South China Sea and following with the logical consequence of the Quad. By using the theory of Regional Security Complex by Barry Buzan, primary and secondary data related to Indonesia’s GMF in the regional architecture were processed using qualitative methods. This study also links the concept of dynamic equilibrium by Indonesia then-Foreign Minister, Marty Natalegawa, which emphasized trust and norms among all actors who were involved in the region, of which aligned with ASEAN centrality. The research result leads to the capability of Indonesia which implies if Indonesia is keen to improve its capabilities through the GMF, this vision can be considered as a tangible complementary and modality in the midst of emerging turbulence power in the region.


The Impact And Response Of Maritime Southeast Asian Countries to Economic Dynamics During The Covid-19 Pandemic
A Darmayadi, M.A Aditiya
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The purpose of this research is to analyze the responses made by each Maritime Southeast Asian country in dealing with economic dynamics during the Covid-19 pandemic. The Southeast Asia region, especially Maritime Southeast Asia, has experienced relatively rapid growth in the last few decades, so several countries in this region are classified as newly industrialized countries such as Indonesia, Malaysia and the Philippines. However, this economic development has been disrupted due to the Covid-19 pandemic since the beginning of 2020. This pandemic has left a sizeable impact on sectors in the world, including in Maritime Southeast Asian countries. The method used in writing this paper is using a qualitative method, this journal will describe the impact of using the data obtained through the Literature Study method. In its development, the Covid-19 pandemic has had a considerable impact on the economies of countries in the Maritime Southeast Asia region. Countries in the region recorded a slowdown in economic growth, most of them even experienced a recession. The result of this research are All countries in the Maritime Southeast Asia region experienced negative economic growth during 2020 except for Brunei. The governments of each country have their policies in dealing with existing problems, starting from providing financial assistance in the form of an economic stimulus package as well as issuing other fiscal and monetary policies


Indonesia's Tourism Economic Recovery Strategy through Meta-Green Business Initiatives Post-Covid 19 Pandemic
Hastuti, Ika Sri, Anggraini, Melaty
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This study examines Indonesia's tourism strategy after the Covid-19 pandemic. The Indonesian tourism sector has experienced a decline in economic income due to the Covid-19 pandemic. Tourism is the sector that mostly involves other economic sectors, such as hospitality, culinary, tour guides, and existing tourist attractions. Efforts to prevent the spread of the Covid 19 virus with the implementation of Large-Scale Social Restrictions (PSBB), it is necessary to close all tourist destinations. Post-pandemic or entering the "new normal after pandemic" which allows every country that has entered the green zone or entered a safe level and has successfully overcome the spread of COVID 19 to reopen its tourism sector with various rules imposed during the COVID-19 pandemic. Indirectly, the tourism sector needs to adapt by innovating to adapt to the conditions that are being faced and adapt to the unique behavior of the people who have changed due to the impact of the pandemic. changes in people's behavior due to the impact of the pandemic in addition to complying with applicable health protocols also with the Meta verse concept approach which still prioritizes sustainable tourism economic efforts "Meta-Green Business Initiatives", this concept is expected not only to help restore the tourism financial strategy but also directly reduce the intensity of tourism. the spread of the Covid-19 virus by continuing to provide tourism services. The best for the wider community and reduce the impact of environmental issues by implication this concept in the tourism sector strategy during the "new normal after the pandemic".


The ASEAN Intergovernmental Commission's Response on Human Rights to the 2021 Myanmar Crisis
H primawanti, W Dermawan, A M Iqbal
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This article aims to look at the response and role of the ASEAN Intergovernmental Commission on Human Rights as a human rights organization in ASEAN in the crisis that occurs in Myanmar in 2021. The researcher uses a qualitative research method which is carried out by conducting a literature study in collecting data related to the research. Research results show that AICHR is concerned about all forms of violence and human rights violations that occur in Myanmar. Then AICHR as a human rights organization in ASEAN became an arena for member countries to discuss so that the crisis that occurred in Myanmar was immediately ended. Because the principle of non-intervention held by ASEAN countries makes AICHR unable to take much action. It is hoped that this research can provide knowledge and become a source of reference for other researchers related to the response and role of AICHR in the 2021 Myanmar crisis.


K-Pop Business: Prospects and Challenges for Entrepreneurs in Indonesia
S O Putri
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The purpose of this research is to find out how K-Pop popularity is turned into a business for entrepreneur in Indonesia. Nowadays people are crazy about Hallyu or Korean Wave, including the K-dramas and K-pop, South Korean music. The market size of the South Korean entertainment is getting bigger and there are over 100 million members of Korean Wave fan clubs in many countries around the world in 2021. The research method was qualitative methods, with data collection techniques through literature studies The results showed that the K-Pop business in Indonesia opens many opportunities for entrepreneurs in developing business by utilizing the popularity of K-Pop. The hype around K-Pop bands and other celebrities has led many fans to spend a lot of money on their idol merchandise. Though the pandemic of Covid-19 has affected the economy, but the popularity of Korean Wave is growing in Indonesia. Many young entrepreneurs are starting small Hallyu businesses by utilizing social media and e-commerce. Although it is economically valuable, there are challenges faced by the entrepreneurs, namely intellectual property rights.


Communication Strategy of the First Digital Internet Service Provider Company in Indonesia to Increase Brand Awareness Among the Internet Service Users
Tine Agustin Wulandari, Erik Wirawan
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The communication strategy is a giver of direction in communication planning with communication management to achieve predetermined goals. Brand awareness is one of the goals that requires a communication strategy because brand awareness is related to the brand's ability to provide an imprint in memory. For a company that has just been established in the last few years, of course, it is a challenge to increase brand awareness among internet service users. Moreover, for the company engaged in internet service which has fierce competition. This research aimed to describe the communication strategy of the first digital internet service provider company in Indonesia to increase brand awareness in internet service users. Through qualitative approach with case research on By.U Indonesia, which was founded in 2019 and claims to be the first digital internet service provider in Indonesia. The result showed that By.U Indonesia is in a brand recognition position where users can recognize By.U Indonesia brand by identifying the visual elements used by By.U Indonesia at each stage and part of the communication strategy. Researchers concluded that Communication Strategy of By.U Indonesia as the first digital internet service provider in Indonesia in increasing brand awareness among internet service users has been shown various developments, proven by the increasing number of downloads of By.U application, and also proven by 7 (seven) awards that achieved from 2020 to 2021. This research impact is to provide overview for newly established companies in planning communication strategy that can boost brand awareness in internet service users.


Social Behavior Communication Change (SBCC) for Handling Infectious Diseases in Bandung
O. Solihin, Y. Mogot, M. Madonna
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The rapid and widespread spread of infectious disease outbreaks in society is influenced by two main factors, namely physical conditions and behavior (behavior). Infectious disease is an epidemic that is being handled seriously by the Bandung City Government, West Java Province. This study examines the Social Behavior Communication Change (SBCC) approach which concentrates on behavior to facilitate individuals, households, groups, and communities in adopting and maintaining practices related to improving health and nutrition. Objective: The research intends to describe the communication program for handling infectious diseases in the city of Bandung using the SBCC approach. Methods: descriptive qualitative research by conducting a systematic literature review (systematic review) in the form of a conceptual study of the condition of infectious diseases in the city of Bandung, Social Behavior Communication Change (SBCC), the SBCC framework, and the Strategy for Handling Infectious Diseases. Concept definitions are obtained through searching primary data sources in the form of journals and other scientific references. Result: The handling of the outbreak can be done through three main strategies, namely Advocacy, social mobilization, and behavior change communication. Advocacy is in the form of enforcing policy commitments and supporting collaboration with the mayor, parliament, Health Service, Sub-district in Bandung. In the form of social service activities and free medical treatment. For community or social mobilization, the Bandung city government involves health cadres, community leaders, and religious leaders. As well as behavior change communication, namely informing and approaching the patient, the patient's family and the community in the surrounding environment. The conclusion is that the handling of infectious diseases can be done through collaboration between the government and the community through advocacy strategies, social mobilization and communication for social change.


Work Coffee Indonesia Marketing Communication Strategy Through a Zero Percent Plastic Campaign In Increase Brand Figure
Surya Eka Desayu, Astiani Ririn
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The research purpose is to find out the communication strategy used by Work Coffee Indonesia in improving its brand Figure as the coffee shop business is growing rapidly and competing fiercely. The research is conducted with a qualitative approach, descriptive method. The data collection technique is through literatu e study and field study, observation, interviews, and documentation, while the research informants are obtained through purposive sampling technique. The rescarch results indicate that Work Coffee Indonesia is running a Zero Percent Plastic Campaign by carrying out several activities called Waste Management, namely Positive Green Energy and Against Single-Use Plastic by sorting waste with the goal that Work Coffee Indonesia is to become a friendly environment coffee shop. Furthermore, to show good examples for customers and other coffee shops' awareness in environmental care programs. The messages conveyed are information and persuasion messages both verbally and non- verbally, namely a series of messages that can change new habits in consumers, while the zero percent plastic campaign through the social media of Instagram and the Website. Conclusion The research shows that the communication strategy implemented to increase the brand Figure has achieved the goals conceptualized by Works Coffee Indonesia Bandung, although for promotional achievements it still needs development in the use of information media. Research Suggestions is that Work Coffee should hold events or seminars more often to educate about programs or campaigns held by them for their very positive program. In addition, social media development such as TikTok and YouTube to share videos with creative content to reach a wider audience is needed.


The Cultural Narrative as a Digital Promotion Strategy in Selling Batik Tulis Lasem and Its Effect on The Economy in Lasem
Tessa Eka Darmayanti, Ariesa Pandawangi, Dewi Isma Aryani, Belinda Sukapura Dewi, Ismet Zainal Effendi
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In 2022, the pandemic Covid-19 has entered its second year and has severely hit the national and regional economic sectors. One of them is the sale of batik Tulis in Lasem. However, the situation triggers cultural awareness of the local community to raise stories about batik as a sales strategy. So that the buyers are not only buying because of the beauty of the pattern but also know the cultural meaning within it. This study aims to look at and analyse the intangible cultural narrative could be a good promotion in selling batik Tulis Lasem through digital platform in the pandemic era and the impact to the Lasem’s economic condition. This qualitative research uses phenomenology approach and collecting detailed data from various sources related to the object of this study. The results show that the strategy provides economic improvement during the pandemic and ignites other creative ideas in digital sales. The research proves that “limited” circumstances do not rule out the possibility to contribute to the improvement of the regional economy while maintaining the sustainability of local culture.


Business Motivation and Business Ability towards the Success of Distro Entrepreneurs in Citarum Bandung Area
R. Zulfikar, RFJ Bawazir
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This research aims to find out respondents' responses regarding Business Motivation, Business Ability and Business Success of distro business in Citarum Bandung Area. As well as to find out how much Business Motivation and Business Ability to The Success of Distro Business in Citarum Bandung Area both partially and simultaneously. The population in this study was 33 business people, and the sample method used in this study was the saturated sample method. The analysis method in this study uses descriptive and verification analysis consisting of path analysis, multiple correlation analysis, coefficient of determination and hypothesis testing by performing a t test for partial and a f test for simultaneous. The results of the study based on descriptive analysis for all the variables examined are in the category of sufficient. Correlation test results show that business motivation and business ability have a very strong relationship with competitive advantage. It can be concluded that the results of the hypothesis test state that there is an influence of Business Motivation and Business Capability on Business Success, both partially and simultaneously.


Educational Marketing Management Strategi in Improving School Image
Linda Setiawati, Siti Nuraeni
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The purpose of this study was to analyze the marketing management strategy of education in elementary schools that has an impact on the image of educational institutions. This research is qualitative research with a descriptive approach. The data collection technique uses triangulation, namely a combination of observation, interviews and documentation. The subjects in this study were principals, educators, parents and students. The results of this study found that educational services at SDN 1 Samarang prioritize customer satisfaction. Marketing management carried out by schools in improving the school's image is carried out by several strategies, namely direct strategies, indirect strategies, and financing strategies. The most effective strategy at SDN 1 Samarang is the quality of graduates and building an image of service satisfaction through word of moutht. The impact and implications of marketing strategies on imaging at SDN 1 Samarang include the support of the community around the school, the establishment of effective cooperation between the school and parents of students, the establishment of customer loyalty for education service users. Education services at SDN 1 Samarang prioritize efforts to fulfill and satisfy education customers, the quality of educators and education personnel who are oriented towards quality and professionalism, and the quality of graduates in accordance with the school profile.


Employee Productivity Model at Mineral, Coal and Geothermal Resources Center
A Riyanto, M L Nurfachsya, G Sianturi
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This study intends to determine the influence of Organizational Culture and Work Environment on Work Productivity, either partially or simultaneously, this research was carried out at the Center for Mineral, Coal and Geothermal Resources. The population in this study amounted to 161 employees at the Center for Mineral, Coal and Geothermal Resources. Sampling was used in taking samples in this study using a census with a total sample of 62 respondents. Based on the variables studied, the types of research used are descriptive and verification. The analytical method used in this research is multiple linear regression, correlation coefficient, determination analysis coefficient, partial and simultaneous hypothesis testing. This study obtained the results that organizational culture has a significant influence on work productivity, and the work environment does not have a significant effect on work productivity. The results of the research show that both orientations can be applied simultaneously in determining work productivity in the Center for Mineral, Coal and Geothermal Resources. The results of this study are expected to help managers in the company to increase the work productivity of their employees by paying attention to Organizational Culture and Work Environment on Work Productivity.


Readiness of Work affected by Work Procrastination and Hedonic Lifestyle
R D Santy, P A Pratama
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The purpose of this study was to determine the effect of work procrastination and hedonic lifestyle toward readiness of work on one of the government office in Kab. Cianjur. The research method use is quantitative which contains a description of the condition of each variable with a reference to the calculation is a Likert Scale, as well as a qualitative method that contains the results of the relationship between independent variables to the dependent variable with a multiple linear regression analysis approach. The sampling technique used is the census technique, which is as many as 47 government employee in one of the government office in Kab. Cianjur. The result of the this study is that partially there is a significant negative effect between work procrastination and hedonic lifestyle toward readiness of work. The form that is most often carried out by that government employee of work procrastination is procrastination to start and finish the task. Meanwhile, the hedonic lifestyle is a consumption style. And for readiness of work that needs to be improved is in terms of skills. The impact of this study is to increase work productivity by change the unnecessary behavior work enviroment in particular at public service.


The Role of Bekraf and Development Micro and Small Industries (MSE) in Indonesia
S Sidiq, A S Dewanta
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The study aims to analyze the indirect role of Bekraf and the business environment in the development of MSEs in Indonesia by using the SME strengthening framework applied in OECD countries. The research data uses secondary data from the Central Statistics Agency which are the results of a survey of micro and small industries for the period 2010 – 2019. For estimation, this study uses a robust regression method that is not sensitive to outlier data. The findings of this study are that the BEKRAF institution plays more of a role in export-oriented MSEs than in domestic market-oriented MSEs, but the role of the BEKRAF institution is still limited to increasing external loans and has not touched on increasing the productivity and compensation of SME workers. The use of the internet and online sales media for MSEs has increased competitiveness in the domestic market, while Global Value Chain (GVC) participation and the level of education of entrepreneurs have provided increased export opportunities. The level education of workers has not contributed to the performance of SMEs in comparable to the entrepreneurs which has made a positive contribution to export-oriented SMEs. The access to a fixed capital remains as the main obstacle in facilitating the development of SMEs. Therefore, its business environment needs to be improved by adjusting the capital loans that are tailored to the conditions and needs of SMEs or improving the skills and education of workers and entrepreneurs which are aligned with the level of technology mastered by SMEs. Improving SME technology itself can be done in collaboration with large industries within the GVC framework.


The Use of E-Money to Implement Business Transactions of the Student of Madrasah Boarding School, West Bandung Regency
M A Asmara, R Wahidniwaty, Hamidah, T Martini, Muhtarudin
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The purpose of this study is to find out how far the students of Madrasah Aliyah have used e-money in their daily lives, what transactions are carried out using e-money and (3) the experience felt when conducting e-money transactions. behavior towards business is a broad field to discuss, seeing how business segmentation is increasingly recognizing demographic boundaries. With the pandemic situation, the Indonesian people are required to be able to provide convenience in virtual transactions and not burden both consumers and business people. Seeing transactions that have switched to electronic transactions with various convenience features in paying for buying and selling activities, the issue of physical money will be replaced by electronic money. This is supported by the existence of products from financial institutions or banks that issue various forms of E-money or E-Wallet. to speed up the transfer of physical money into electronic money. Stores that provide payment facilities using E-money. For example Alfamart, Indomart, and other minimarkets that already provide cashless payment facilities. Obstacles that certainly exist in some areas of their children to be able to get the convenience of technology, one example is E-Money. Therefore, a qualitative analysis will be carried out on youth behavior policies that are constrained by the prohibition on the use of electronic facilities.


The Role of Strategic Flexibility in Increasing Innovation (Case Study of Employee Promotion Strategies in Furniture Manufacturing Company)
Diah Nur Kusumawardhani, Deden A. Wahab Sya'roni
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Innovation is needed for every business organization, especially in the furniture manufacturing company, where business competition is getting faster and tighter, because it is believed to be a driver of business performance. This study aims to determine the antecedents of innovation in furniture manufacturing companies in Cimahi City. This research was conducted on 30 respondents who are currently undergoing the A Few Good Men program. The results of the study were obtained from the respondents' monthly evaluation data and analyzed quantitatively. Data analysis was performed using simple random sampling and descriptive quantitative method was also used to collect the data needed for this research. The results of hypothesis testing indicate that the flexibility of the promotion strategy applied has an effect on increasing innovation in the company. So, the conclusion obtained is that the more flexible the strategy applied to the Furniture Manufacturing company, the higher the company's innovation invent.


The Impact of Providing Material and Non-Material Incentives on Employee Work Motivation (Study on the Automotive Industry in West Bandung)
I Budiarti, M Maryati, V Lavira
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Humans are the main mover in the company and employees are the company's main wealth so they must be maintained properly. To maintain these employees, the company must provide rewards other than wages/salaries in the form of appropriate incentives to improve welfare. The purpose of this study was to determine the impact of providing incentives, both material and non-material, on employee work motivation in an automotive industry located in West Bandung. This research is empirical research that is descriptive with a quantitative approach. The types of data used are primary data and secondary data. The method used in this study is the census method of 44 employees. The research instrument uses material incentives, non-material incentives and work motivation. Data analysis includes validity test, reliability test, classical assumption test, and hypothesis test with multiple linear regression as the analysis tool using SPSS version 25 for windows. Based on the discussion of the results of this study, it was concluded that material incentives and non-material incentives had a positive influence on employee motivation


Analysis of Digital Marketing and Customers Purchase Intention toward Purchasing Decision on Netflix Account During Covid 19 Pandemic in Bandung
E Susilawati, Y Sutisnawati
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During Covid 19 many businesses bankrupt, only less of them can survive, one of them is Netflix. However, during pandemic Netflix users increase significantly because of activity restriction so many people spend a lot of time at home and killing their time by watching Netflix. Beside that, the digital marketing that applied by Netflix also has significant effect towards the increasing numbers of users. This research aims to find the influence of digital marketing and customer intention towards purchasing decision on Netflix account during covid 19 pandemic both partially and simultaneously. Descriptive and quantitative method used in this research. There are 100 Netflix users in Bandung as respondents. The questionnaires are spread using google form. Multiple regression is applied in this research to find the correlation between variables. The result of the research showed there is positive and significant correlation between Digital Marketing towards purchasing decision. As well as customers intention towards purchasing decision also has positive and significant correlation towards purchasing decision. While simultaneously digital marketing and customers intension also has positive and significant correlation towards purchasing decision on Netflix account during covid 19 pandemic ( 71.4%) While the rest (29.6%) is influenced by other factors which is not examined by researchers.


FIRM SIZE AND PROFITABILITY AFFECT TO DIVIDEND POLICY ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE PERIOD 2016-2020
W Novianti
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This research aims to investigate the influence of Firm Size and Profitability on the Dividend Policy of mining companies listed in the Indonesian Stock Exchange Period 2016-2020. The analysis method used descriptive and verification. The sample used was the company's financial statements totaling 15 pooled data. Statistical analysis used multiple linear regression analysis, correlation, determination coefficient and t test. The results of data processing obtained partially, Firm Size has an effect on Dividend Policy and Profitability has an effect on Dividend Policy.


News Sentiment, News Intensity, and Price Movement of Indonesia's 45 Most Liquid Stock Index
M Nagib, Z A Husodo
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This study analyzed the sentiment of the constituent news of the LQ45 index on its index movement by considering the news intensity. Two Sentiment analysis methods are used in this study. The Loughran and McDonald's dictionary as a measure of financial sentiment, then TextBlob sentiment analysis as a measure of general sentiment. We found that news intensity decreased during the financial crisis. Interestingly, news intensity increased significantly after the Covid-19 crisis. Then the constituent news sentiment has a relatively strong correlation with the index movement. Through linear regression analysis, the evidence suggests that the effect of sentiment on index returns is more significant when news intensity increases. Derived from these findings, we concluded that news sentiment is one of the unignorably price-forming factors in further analysis.


The Influence of Smartphone Brand Awareness on Purchase Decisions iPhone Smartphone Consumers
Siti Daniyah Atika, Dedi Sulistiyo Soegoto
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Competition between companies is getting tougher day by day, along with the increasing needs of consumers for a product. Now consumers can choose what kind of brand they need. Competition in the business world is getting tougher because the needs of consumers are increasingly undergoing changes and developments. The purpose of this study is (1) to determine the effect of brand awareness on consumer purchasing decisions for iPhone smartphones. The number of respondents in this study was taken from some iPhone users in Bandung city. The research uses quantitative methods, and data collection is done by distributing online questionnaires, statistical analysis shows that brand awareness has a positive and significant influence on purchasing decisions contribute to iPhone smartphone users in the city of Bandung.


Merchandise Brand Image Analysis in Shaping Consumptive Lifestyle A Community of Fans
Dwinanda Pratya Annisa Murni, Rahma Wahdiniwaty
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The purpose of this study is to determine whether the brand image of a product affects on the consumptive lifestyle of a fan community. This is because there is currently the most obvious example of a boy group from South Korea and their fans. Currently, the boy group is dominating the world-class music scene, so this causes fans to be crazy about them which ends up storming merchandise that can be sold out in seconds. The method used is a verification analysis with a survey using a questionnaire distributed online to fans of the boy group. The results of the study stated that from 200 respondents’ data collected, the brand image of the boy group's products had an effect on the consumptive lifestyle of the fan community.


Coronavirus Disease (COVID) -19 Vaccinations and Indonesian Capital Market
R Juwita, F Rosyana, E Purwaningrum
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This study aims to compare the Indonesian capital market responses in term of abnormal return, cumulative abnormal return, and trading volume activity due to Coronavirus disease (COVID)-19 Vaccinations. The event study method is used in this research to study Indonesia's capital market response during the event period. The event period is divided into 2, i.e. 10 days before and after the event and also 30 days before and after the event. The sample was selected by using the purposive sampling method and obtained from 10 pharmaceutical sub-sector companies listed on IDX. The secondary data used in this study are daily data of closing price for each stock, closing price JCI (IHSG), stock volume trading, and outstanding share. The market model is used to predict expected returns. The results found that there were differences in abnormal returns before and after the implementation of the first COVID-19 vaccination in Indonesia. However, there was no difference between cumulative abnormal returns before and after the event. In 10 days before and after the event, there was no difference in trading volume activity. The opposite result was obtained from the 30 days, there were differences between trading volume activity before and after the event.


The Effect of Tax Audit And Tax Collection On Corporate Income Tax Receipt
Jayanthi Octavia, Citra Laksmi Kusuma
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The purpose of this research is to determine the effect of Tax Audit and Tax Collection on Corporate Income Tax Receipt. This research was conducted at the Bandung Bojonagara Tax Service Office for the 2016-2020 period. Based on the variables studied, the type of research used is descriptive and verification with a quantitative approach. While the analytical method used is multiple linear regression analysis, correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing using t test. The results in this research indicate that tax audits have a positive effect on corporate income tax receipt, and tax collection has a positive effect on corporate income tax receipt at KPP Pratama Bandung Bojonagara. This means that every increase in tax audit will increase the corporate income tax receipt, and every increase in the tax collection will increase the the corporate income tax receipt.The results of this research are expected can provide input to the Tax Service Office in order to maximize Corporate Tax Revenue.


Tax Audit Effectiveness: Detection of Tax Sheltering Through Implication Book Tax Differences on Earnings Management
S K Rahayu
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The objectives of the study were to (1) analyze the effectiveness of tax audits by detecting earnings management and tax sheltering and those carried out by audited taxpayers, (2) to examine the effect of Book Tax Difference on earnings management, and (3) to examine the impact of earnings management on tax sheltering. This research uses a quantitative approach with philosophical considerations of positivism, belongs to applied research, and includes descriptive research. The research design used is correlational research, namely testing and estimating the relationship of many variables either partially or simultaneously by using the multiple regression method of panel data. This study uses panel data regression analysis with (1) Common Effects using an ordinary least square (OLS) approach, (2) Fixed Effects using a dummy variable technique, (3) Random Effect Model (REM) or Generalized Least Square techniques. The research data was obtained from the Financial Statements of Manufacturing Companies listed on the IDX (2017-2020). The results of this study indicate that Earning Management is influenced by Book Tax Difference, Tax Sheltering is influenced by Earning Management, and the effectiveness of tax audits can be achieved by detecting earnings management and tax sheltering and by audited taxpayers. The novelty of this research is that the understanding of earning management and tax sheltering practices by taxpayers can be supported by providing access for tax examiners to audited financial statements and financial audit information.


Legal Certainty and Justice of Job Creation Law Tax Cluster as Economic Driving Force
S K Rahayu
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Legal certainty and equality taxation on Job Creation Law Tax Cluster perceived by taxpayers and tax employees can provide an understanding that the government is not only in favor of the interests of optimizing tax revenue but also the Taxpayers. The study aims at providing overviews of legal certainty and fairness perception in Taxation Policy of Job Creation Law Tax Cluster. Survey questionnaires were distributed to taxpayers and tax employees. The final data of 147 responses were analyzed by Confirmatory Factor Analysis (CFA). The results indicated that the Job Creation Law Tax Cluster is quite clear, definite, and also conforms to the principle of justice. The results implied further policy evaluations because in determining the evaluation method, factors of taxpayer behavior change require thoughtful consideration.


Analysis of Accounting Information System in Supporting the Internal Inventory Control: A Case Study in Motorcycle Dealer
E Suprihatin, Hamidah, T I Hendriana, A N Ginanjar, A Dahlia
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This study aims to analyse the inventory accounting system and its control in a company. The discussion in this study is to investigate accounting information system for spare parts inventory in supporting internal control at CV. X The data collection techniques are sourced from primary data and secondary data. The method used is descriptive qualitative method. The study revealed that the accounting information system for inventory was running well, evaluating from the recording method used by the company, namely the perpetual and computer-based method with an application called Komiaw, but in the reality there are several weaknesses, those are the existence of dual functions as well as discrepancies between the data of the goods and physical goods that are done by spare parts counter so as the repetition of inventory calculation occurred. Based on the results of this study, it showed that accounting information system for spare parts inventory can support internal inventory control in the company due to the implementation of the elements of accounting information system and the elements of internal control.


Equalization Annual Notification Report Value Added Tax Against the Income Statement of PT. X Through the Accounting Application
D Heriansyah, J Abdillah, Sabar, E Suprihatin
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This research is intended to find out how the implementation of the equalization of the Annual Income Tax Return on the Income Statement at PT. X. This equalization is necessary to test the correctness of the value of the Tax Base on the Company's Profit and Loss Statement. The method used in this research is the method of direct observation and interviews for collection as well as descriptive analysis methods and comparative analysis with a quantitative approach to the data analysis process. Based on the results of the study it can be concluded that PT. X recognizes that 2020 revenue will be recognized in 2021, so if there is no equalization there will be a difference in the amount of VAT payable, which will also have an impact on the value error in reporting the monthly tax return of PT. X.


Analyzing the Role of Risk Awareness in Enterprise Risk Management
Inta Budi Setya Nusa
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This study aims to examine the effect of the five components of enterprise risk management (ERM) on the effectiveness of ERM. This study specifically focuses on the role and function of calculating risk as an ERM component and in the interactions of other ERM components. There are five indicators or components in ERM resulting from factor analysis applied to risk management (RM) in manufacturing companies. RMC in this study was measured by a dummy variable. Where a company that discloses the establishment of a Risk Management Committee (RMC) and a Separate Risk Management Committee (SRMC) in its annual report is given a value of 1, and a company that does not disclose the formation of an RMC and SRMC in its annual report is given a value of 0. Auditor reputation is expressed by whether the auditor used by companies included in the Big Four or not. Analysis Methods The analytical tool used in this research is logistic regression analysis. Parameter estimation using Maximum Likehood Estimation (MLE). The overall model feasibility test uses the chi-square statistical test which is used based on the probability function. This study uses a sample of 149 observations from various companies indexed on the Indonesia Stock Exchange from 2019 to 2021.Research shows that the presence of RMC in a company will increase the demand for risk assurance, which is illustrated by higher assurance fees from auditors, compared to other companies. Second, the results of the study also show that KAP Big four provide better audit quality than non-Big four, then based on the parameters of the Heckit model with the Heckman procedure.Two-Step Estimator shows that there is a strong relationship between the presence of RMC in the company and the company's performance.


Policy Formulation of Criminal Actions Related To Binary Option Through The Criminal Justice System In Indonesia
Musa Darwin Pane
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the quality of technology and increasing globalization. Currently, there is a lot of investment using the Binary Option Trading model, where this practice has not been accommodated by the laws and regulations in Indonesia and has resulted in victims who suffer losses. This study aims to identify and understand the formulation policies of Binary Option Trading in Indonesia and the enforcement of Binary Option Trading laws in Indonesia. This research method is descriptive with the type of normative juridical research, using a statutory approach and a conceptual approach. Based on the results of the study showed that both organizers, Binary Options influencers and affiliates can be subject to multiple articles as regulated in the Criminal Code, the ITE Law, the Consumer Protection Law, and the Money Laundering Law. However, in the application of legal witnesses, it is important to note that criminal sanctions are the ultimum remedium, therefore it is important to apply other sanctions such as refunding losses, so that the goal of a fair sentence can be realized. In terms of law enforcement through prevention efforts, it should be prioritized, namely law enforcers must be active by carrying out integrated efforts, considering that it is an ordinary offense, so as to prevent the emergence of victims in the future. Therefore, it is important to apply other sanctions such as refunding losses, so that the goal of a just punishment can be realized. In terms of law enforcement through prevention efforts, it should be prioritized, namely law enforcers must be active by carrying out integrated efforts, considering that it is an ordinary offense, so as to prevent the emergence of victims in the future. Therefore, it is important to apply other sanctions such as refunding losses, so that the goal of a just punishment can be realized. In terms of law enforcement through prevention efforts, it should be prioritized, namely law enforcers must be active by carrying out integrated efforts, considering that it is an ordinary offense, so as to prevent the emergence of victims in the future.


The Role of the Badan Arbitrase Nasional Indonesia in E-Commerce Dispute Resolution through Online Arbitration
Hetty Hassanah
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The purpose of this study was to determine the role of the Indonesian National Arbitration Board (BANI) in the process of e-commerce dispute resolution through online arbitration. The research method was carried out using a normative juridical approach and was descriptive analytical, then the data obtained were analyzed in a qualitative juridical manner. The results obtained that the Indonesian National Arbitration Board (BANI) has a very important role in resolving e-commerce disputes through online arbitration, although there are no explicit rules governing this matter, the existence of the BANI institution is one of the alternative choices for parties. - the disputing parties in e-commerce to resolve the dispute. The Indonesian National Arbitration Board (BANI) is one of the alternative dispute resolution institutions outside the court (non-litigation) that has the authority to resolve civil disputes including online/e-commerce business disputes through arbitration methods, both conventional arbitration and online arbitration. The conclusion of this study is that the development of electronic commerce (e-commerce) has inspired electronic dispute resolution as well, which is more effective, namely through on-line arbitration, through the Indonesian National Arbitration Agency (BANI). The impact of this research, among others, provides a profitable choice for the parties to the dispute in e-commerce to resolve their dispute more effectively through arbitration through the Indonesian National Arbitration Board (BANI).


Appropriation of Assets Corruption in Human Rights Perspective
Sahat Maruli Tua Situmeang
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This study aims to determine how law enforcement in cases of criminal acts of corruption is viewed from the perspective of human rights and to find out how the system of confiscation of assets by the state from the proceeds of criminal acts of corruption is viewed from the perspective of human rights. The research method used is normative juridical and by using a statutory approach. The results show that the seizure of assets by the state through a criminal law mechanism can be carried out if the court has handed down a decision that has permanent legal force, therefore it must be carried out carefully, because if the confiscation has nothing to do with the proceeds of a criminal act of corruption, it has the potential to violate human rights (HAM). Through this research, The author is of the view that the confiscation of assets in cases of criminal acts of corruption must be formulated from a theoretical, juridical, philosophical and practical perspective as a justification so that it can be applied both at the level of legislation and application policies. So that the potential for the seized assets will not exceed the amount of the corrupted assets.


Applied Cyber Law in Architecture Model for Medical Gasses Cylinder Management
M A Soetomo, Ivan, H P Ipung
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As digitalization is conveniently managing and controlling our daily activities. The goal of the research is to explore and provide a capability architecture model that may assist a transformation digital platform in the medical sector should have a barrier, such as risk of cybercrime. Method implemented is using TOGAF, and mapping risk analysis potentially related to cybercrimes. Results finding cyberlaws help to control disobedience toward compliance in the digital platform. This research focus on transforming traditional medical gasses for hospital future needs and planning toward digital platform. The impact of the research then identified cybercriminals, like data offenses, fraud, repudiation, false/defamatory statement, and unauthorized access, which are useful for law enforcement facing cybercrimes’ trends.


Legal Protection for Child Victims of Human Trafficking Based On International Law
Febilita Wulan Sari
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Child trafficking is the worst form towards human dignity violation and becomes a serious problem for the international community. This study aims to find aspects of international law in child trafficking as well as obstacles in efforts to overcome these legal problems. The study conducted by the author is descriptive analytical with a normative juridical approach. It can be seen that the high data on child trafficking cases is not directly proportional to the number of cases reported or handled by law enforcement officials and related institutions. The minimum standards for the prevention of child trafficking have not been optimally applied and have made significant efforts in overcoming it.


Playing the Online Games Becomes One of Affecting Factors to Generate the Second Language Acquisition (SLA) for Millennials
Asih Prihandini
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This research aims to analyze how playing online games could be one of affecting factors to generate the second language acquisition to millennial. It’s a case study to a child living in multilingual environment where some languages used, they are Indonesian, Sundanese and English. Online games are mostly played by using English as the communication tool which in this research English is the second language comprehended. Some factors such as the participants, solidarity and status among the players affect to the child in comprehending his second language that is English. He switches the language following the topic he’s speaking. That condition guides him to be able to speak English well. His comprehension about lexical English has been coloring his own linguistic repertoire that is Indonesian. Some theories used relating with this research are Sociolinguistics and Second Language Acquisition (SLA). The data are analyzed and described qualitatively. Some results obtained are (1) modelling variety or code choice used, and (2) linguistics constraints found. The modelling variety or code chosen are Indonesian and English where the discourse domain is when the child is playing the online games at home. The situational and linguistic context must be appropriate to the choice of code used in the community. Afterwards some codes chosen, those are Indonesia and English could be constraint linguistically. This conditions show that how playing online games could give good impact for millennials in improving their second language acquisition


Cross-Cultural Understanding in Emily in Paris Series Season 1: Episodes 1 and 2
M R Yuwita
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Many experts believe that language is broadly defined as an external expression reflecting its social groups’ behaviour and cultures. The relationship between language and culture is deeply rooted and inseparable as they may affect each other. This article presents and explores cross-cultural understanding in Emily in Paris Series Season 1, specifically Season 1 and 2. Emily, the protagonist, is portrayed as an American woman who is unexpectedly hired at a marketing firm in Paris, French. The series explicitly showed Emily’s struggle encountering language and culture clash in Paris due to her lack of understanding and pragmatic mismatch. This current study adopts a descriptive qualitative method to examine 7 data taken from conversations transcription from Season 1: Episodes 1 and 2. The collected data is then carefully analyzed and elaborated using relevant theories. This result of this research evidently demonstrates multiple ways of how Americans and French behave. In summation, this research has demonstrated distinctive ways of greeting, giving compliments, the concept of time and space, the idea of business and personal space, and idiomatic expressions. In brief, this holocultural research could promote awareness and understanding of cultural differences as a tool to overcome this intertwined world as well as avoid cultural shock.


Netizen Illocutionary on Celebrity Flexing
J Juanda
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This study aims to examine the forms of speech act in netizen comments in posts with a tendency to flexing. Speech acts found in netizen comments are illocutionary praise and slurs. The data source used is from social media in the form of Instagram of several celebrity figures such as Wirda Mansur https://www.instagram. com/reelCXQT 976F6YJ/?utm.source=ig_web_copy_link. The method used is a descriptive method, which is to describe the expressions of netizens on celebrity posts. Illocutionary netizens on the post considered that what Wirda was doing was a gimmick. However, there are several posts with a tendency of flexing to get praise from some netizens, such as Atta Halilintar's Instagram post. Recommendations for young people should be able to select posts from celebrities, especially those with a tendency to flexing behavior. The discovery of data that includes felxing like what the actress did when the motorbike broke down preferred to buy a new motorbike rather than having to repair the motorbike to a repair shop. Other forms of flexing such as showing off a luxury house, showing off a crab dish worth 7 million, showing off a flower price of 3 million, showing off a luxury car, showing off a garage that contains many cars, and showing off jewelry. Illocutionaries said by netizens contained satire and some contained praise.


A Discourse Analysis of Interpersonal Metafunction in Vladimir Putin’s Speech Regarding Russia’s Invasion of Ukraine
M R Bustam
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The present study discusses the strategies of discourse applied by Vladimir Putin in his speech regarding Russia's invasion of Ukraine. The goal of the study is to find out language strategies used by Vladimir Putin in his speech and the way he implements the realization of strategies in the speech. The method used in the study is qualitative descriptive method. In addition, when performing the analysis, the study uses Systemic Functional Grammar (SFG), especially the elements of interpersonal metafunction as the theoretical framework, to analyze the use of language in expressing social and personal relationships in the speech. The metafunction of interpersonal is often realized through the analysis of mood and modality. In the analysis of mood, it is possible to reveal the role that the speaker wants to be in the speaking situation, as well as the role that the speaker wants to assign to the listener. Moreover, in formal analysis, it cannot only show how the speaker perceives and thinks about the problem of the thesis topic, but also shows the power relationship and formal scale between the speaker and the listener. The results show that the design of Vladimir Putin's speech regarding Russia's invasion of Ukraine reflects his political intentions. All of this manifests not only in the speaking strategies of interpersonal metafunction he employs, but also in the interpersonal meanings he builds in the speech. In conclusion, it can be stated that the fact found in the study is completely understandable since Vladimir Putin is trying to convince the world that what he did in directing Russia's invasion of Ukraine was the correct decision, and that it did not jeopardize world peace.


How Tokopedia Ads Exploits Call to Action Behaviour on Indonesia Marketplace Customers
Retno Purwani Sari, N R Dewi
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The paper aims to discuss how Tokopedia, Indonesia’s largest marketplace, uses call to action (CTA) promotions to influence customer purchasing behaviour, whether the CTA creates a sense of urgency. The use of questionnaires enabled the collection of estimates of small and medium-sized enterprises’ (SMEs) readiness for Tokopedia’s CTA. Words, pictures, and narrative analysis with the Creswell mixed method determine how words, pictures, and narrative of five samples of CTA influence customers’ purchasing behaviour. Chris Fill (2013) on media and digital marketing and Alan Bashinsky (2016) ideas on CTA are included to further discuss the issue. The ranges of the success of Tokopedia’s CTA strategy were determined, resulting in the classification of strategies into the groups of fear, inclusion, anger, love, freedom, and curiosity according to emotional appeals in the CTA. Being tempted to buy specific items and ending up with a digital cart in a marketplace may indicate the success of the CTA strategy. Using CTA phrases, Tokopedia has successfully endorsed not only branded products from official stores but also high-quality products from SMEs. In summation, customer engagement improves when the majority of CTAs on Tokopedia use visual techniques and specific promotion times. Emotional engagement with each CTA can increase its effectiveness with customers. The study impacted upon the fact that CTA powers to lead and sell accelerate digital activities to improve the economy’s productivity.


Making Sense of Apocalyptic Pandemic through Literary Work
N Heriyati
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The paper aims to investigate the effect of literary works on mental health. Various studies shows that literature can contribute to cope and understand mental health. In facing covid 19, people tried to comprehend the situation by searching the related narration on Spanish flu and other pandemic. Pandemic is like absurd situation that abruptly change the world in terms of economic, employment, education, etc. The study uses textual analysis method that obtain data through observation of various primary and secondary textual data. Drawing on the theory of cognitive affective narrative, the study shows that casualty may be experienced by the body and then affect mental health. Family who lost its member may find it difficult to move on since there is no time to mourn and see the love one for the last time. Literary works has performative and expressive element that help people to understand catastrophic situation and recover form painful experienced for losing the one they loved. It leads to the optimism towards the better future.


Contrastive Analysis of Adjective Asai in Japanese and Dangkal in Indonesian
N Ghaisani, D. Sutedi
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In Japanese, many words have more than one meaning. An example of a word in Japanese that has more than one meaning is adjective asai. Adjective asai in Indonesian doesn’t only mean dangkal (shallow) but has other meanings. Adjective asai that have more than one meaning can be contrasted with adjective dangkal in Indonesian. Using contrastive analysis method, this study aims to analyze the similarities and differences between adjective asai in Japanese and adjective dangkal in Indonesian based on their meanings. Data in this study were obtained from corpus and articles in online news in Japanese and Indonesian. The results of this study there were found the similarities of meanings in adjective asai and dangkal were found in the meaning 1) not deep or close to the surface. 2) knowledge, experiences and thoughts are not enough, and 3) the level of severity was low. While the differences between adjective asai and dangkal were found in the meaning 1) short time, 2) a tenuous or unclose relationship, 3) light color, 4) a faint or light smell, 5) light taste, and 6) petty. The results of this study are expected to be a reference in teaching adjective asai and dangkal as a foreign language, and being a solution for learners to reduce errors in the use of adjective asai and dangkal and errors in the translation of these two adjectives.


An Evaluation of Kiso Moji Goi Course Learning
Soni Mulyawan Setiana
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This study aims to obtain an overview of the results of the evaluation of the implementation of learning which includes methods, materials, media, academic services, and assessing learning outcomes of Basic Japanese Characters and Vocabulary faced by students. This study uses descriptive quantitative research methods, using several research techniques in the form of questionnaires, interviews, and document analysis. Respondents in this study were 45 first-level students of the Japanese Department, Faculty of Humanities, Universitas Komputer Indonesia in the 2021/2022 academic year. The results showed that 82.2% of students stated that they were satisfied with the learning method applied by the lecturer, 51.5% of students stated that the level of material difficulty was in the medium category, 88.9% of students stated that the learning media used by the lecturer was good, 84.4% of students stated that the test used by the lecturer was good carried out according to the material that has been taught, 88.9% of students are satisfied with the academic services provided by the lecturer, 93.4% of students got a good final grade. Therefore, based on the results of the evaluation that has been carried out, it can be concluded that the quality of the implementation of Kiso Moji Goi learning is good. Efforts to improve student learning outcomes, such as by increasing the quantity of the use of project-based learning and problem-based learning methods, are needed.


The Contrastive Analysis of Hiroi and Luas Adjective in Japanese and Indonesian
W Dessari, D Sutedi, N Haristiani
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This study aims to describe and analyzed the similarities and differences between the hiroi adjective in Japanese and luas adjective in Indonesian in terms of the study of meaning (semantics). This study used a qualitative descriptive method, while the data sources were taken from the corpus and online news. To see the similarities and differences between hiroi and broad adjectives, the equivalent technique was used. Meanwhile, the linguistic phenomenon refers to the linguistic phenomenon proposed by Konayagi. The results of this study found 8 similarities and 3 differences between hiroi adjectives and luas adjectives. The similarity of meaning includes the meaning of a large area, open to the public, distribution was large, extensive knowledge, able to see far, many and varied, generous, and length and width of the field. Meanwhile, there were 3 different meanings, namely famous, quantity above average, and feeling proud. There were two linguistic phenomena found in this study, namely the icchi phenomenon (the linguistic aspect was found in B1 and B2) and the shinki phenomenon (the linguistic aspect was not found in B1 but was found in B2). The results of this study can be used as independent learning materials in understanding and using hiroi and luas adjectives.


The Contrastive Analysis of Katai in Japanese and Keras in Indonesian Language
A D Putri, D Sutedi, N Haristiani
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This study aims to describe and analyze the similarities and differences between katai in Japanese words and keras in Indonesian words in terms of the study of meaning (semantics). Classification of data is carried out based on the theory put forward by Kunihiro (1989) and to determine the similarities and differences in meaning, it refers to the equivalent technique, where the phenomena are icchi (equivalent in both languages), ketsujo (equivalent in a language I, but not in language II), and shinki (equivalent in language II, but not in language I) (Konayagi, 2006). The data used in this study is data taken from corpus data and various articles or online news in Japanese and Indonesian. The results of the study indicate that there are corresponding and unmatched meanings for the words katai and keras. There are 9 data meanings that experience the icchi phenomenon, while the meaning of expansion is only found in Japanese (shinki) there are 4 data and the meaning of expansion is only found in Indonesian (ketsujo) found 10 data. This research is only limited to the analysis of meaning (semantics) so further research is needed regarding the contrastive analysis of katai and keras words in terms of syntactic studies, so that Japanese language learners not only understand the comparison of meanings but also understand the comparison of the use of katai and keras words in the structure and construction of Japanese and Indonesian sentences.


Contrastive Conjunction in Japanese and Indonesian
Hafizah El Khair
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Each language have their own characteristic such as part of speech. One of part of speech is conjunction. Conjunction in Japanese and Indonesian have multiple functions, one of them used to expressed contrastive meaning. The aim of this study is to overview conjunction which expressed contrastive meaning in Japanese and Indonesian. The data in this study are words, phrases, or sentences that used conjunction which shown contrastive meaning. This study used descriptive qualitative method. Result of this study, conjunction which indicated contrastive meaning in Japanese was soredokoroka, desuga/ daga, keredo/ kedo/ desukeredo/ dakeredo/ keredomo/ dakedo, shikashi/ shikashinagara, demo/ soredemo, toittemo, tokoroga, ippou, towaie, soredeite, tadashi, hanmen, sorenishitemo, sorenishitewa,sorenanoni. And conjunction which expressed contrastive meaning in Indonesian was tetapi, namun, melainkan, sedangkan, padahal, sebaliknya, meskipun. The result of this study was expected to be used as reference for contrastive study between Japanese and Indonesian specifically contrastive analysis of conjunction which expressed a contrastiveness.


Yugen Aesthetic Element in Japanese Animation
F Febrianty, F Fauziyah
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Yugen is an artistic aesthetic as a combination of elements of seijaku (silent), yojo (lasting impression), muhyojo (expressionless), and aki (emptiness). In general, yugen means mysterious beauty, where a beauty can only be felt in an object, even though that beauty does not exist in the true sense of the word and cannot be seen directly. Yugen became one of the characteristics of Japanese literature. Hakkeden Touhou Hakken Ibun (2013) by Abe Miyuki is a anime that contains elements of yugen. This anime is an adaptation of a yomihon (novel) entitled Satomi Hakkenden, the masterpiece of Takizawa Bakin who was a great Japanese writer at the end of premodern Japan. This study aims to analyze the yugen element in the Hakkeden Touhou Hakken Ibun anime. This research is a library research with an objective approach. The research method used is descriptive analysis. Yugen aesthetics in anime are visualized in such a way as to invite the audience to imagine in such a way that they can find and feel the beauty that exists. The concept of beauty like this is one of the characteristics of Japanese literature, including anime. In this study, it can be concluded that in the Hakkeden Touhou Hakken Ibun anime, there is a yugen aesthetic by highlighting the dominance of dark colors. But that doesn't mean that the dominance of dark colors gives a strong or fearful impression, but that dark colors can also create a sense of calm, comfort, security. And, by combining elements with one another, this dark color can give meaning, loneliness, and solitude.


Culinary Books as Information Media Gorontalo Specialty Food Sagela Sauce
AN Fauzi, Wantoro, DRR Purnamasari
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Indonesia is a country that has various tribes in each region, this causes differences in each region such as Gorontalo. Gorontalo's special food is very diverse, an example is Sambal Sagela. Sambal sagela itself is a sauce made from julung-julung fish that has gone through a smoking process and is processed like processing chili sauce in general. However, although sagela sauce is one of the archipelago's chili sauces, it is still rare to find literature that fully discusses sagela sauce with different designs. The method applied in this design uses a communication strategy and a creative strategy, where the communication strategy targets the target audience specifically and the resulting creative strategy has an attractive effect that balances the information. This design aims to inform the general public about the sambal sagela as an effort to increase literacy regarding Indonesian chili sauce. The conclusion obtained in this design, by introducing sagela sauce to the public, this will be very useful for preserving the sagela sauce itself and strengthening Gorontalo Province tourism, both for the people of Gorontalo itself in particular, and the Indonesian people in general.


Reconstruction of Sex Education in Dua Garis Biru Film
Irwan Tarmawan, R. Arby Fauzan Rabbani
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This study aims to determine the signs through the reconstruction of sex education in the film Dua Garis Biru. This research uses framing analysis method and qualitative approach. The analysis of sex education framing in the film Dua Garis Biru uses the Zhongdang Pan and Kosicki models and analyzes the syntactic, script, thematic and rhetorical parts of the scene in the film Dua Garis Biru so as to form a relationship. The results of the study, seen from the syntactic, script, thematic and rhetorical linkages resulted in a relationship that the Dua Garis Biru film was able to reconstruct the message of sex education. The film Two Blue Lines uses the concept of metaphor to reconstruct the message of sex education. The reconstruction of sex education in the film Dua Garis Biru is seen from the results of syntactic, script, thematic, and rhetorical analyzes that produce relations in the form of metaphorical signs regarding sex education without depicting vulgar scenes. The conclusion of this study is that the film Dua Garis Biru is able to reconstruct sex education with a metaphorical concept without presenting vulgar or adult scenes. This research will have an impact on a more open form of education that can be provided through signs that are not vulgar.


Digital Media Design as Information for Art and Cultural Community
Irma Rochmawati, Yulis Syam Fajrilah
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Community is an association based on geographic location, similarity in cultural, ideological, socio-economic backgrounds and interest in the same object. One example is the regional community where this community is established because of the similarities in ideology and geographical location. In its development, regional communities have goals, one of which is to develop arts and culture in the area. The purpose of this research is to introduce the regional community in Indonesia, namely Jatiwangi Art Factory. Jatiwangi Art Factory is a cultural arts community that focuses on discussing local rural life. This community is active in activities with the surrounding community but does not provide information about the existence of the Jatiwangi Art Factory community to the community. Many people have participated in the events that this community holds, but the Indonesian people in particular are not familiar with this community. There needs to be an adjustment in communication between communities in delivering information so that this community can truly enter into the lives of the surrounding community. The results of this study are expected to be able to recognize the local community of art and local culture so as to create sustainability of the culture of the community itself. Through several stages of methods to produce information media works in digital form that can introduce the Jatiwangi Art Factory community.


Analysis of Visual Elements on Healthy Cendol 18 Product Packaging Design to Consumers
A M Ajie, D A W Sya'roni
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Analysis of Visual Elements on Healthy Cendol 18 Product Packaging. Nowadays, the visual elements in packaging design have started to develop. When it comes to the most important factors in food industry, packaging is one of it. For instance, in modern shopping the trend is that packaging always becomes an important factor. The target market for Healthy Cendol 18 is teenagers, since consuming junk food is not a new thing for them hence the production of this healthy and trendy product. This study aims to analyze the visual elements contained on Healthy Cendol 18 packaging design in order to provide results which are in accordance with the product's target market. The method used is qualitative method. The data collection is conducted through Focus Group Discussion, literature study, packaging design analysis, as well as visual elements analysis. The researcher uses perception and packaging design theories. The conclusion is that packaging is indeed one of the most important factors for a product. It becomes some kind of a protector and media for the promotion of the product. The visual elements on Healthy Cendol 18 packaging design have their own characteristics and have been considered attractive for the customers. However, it is still necessary to improve them up to the point where they could be clearer and complete. Hopefully, this research could give an impact on the development of visual element design on any product's packaging design by presenting a design which is in accordance with the product's target market.


Packaging Design as a Media for Developing the Potential of Small and Medium Micro Enterprises (MSMEs) in the Culinary Sector Typical of the Region in the Creative Industry
R A Dewi1, R Wahdiniwaty
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This design aims to design a typical regional food packaging design, namely Kalua Jeruk which is attractive and follows food labeling rules to develop the potential of Small, and Medium Micro Enterprises (MSMEs), especially in the culinary field. This design uses qualitative research. The data source used in the study was an interview with one of MSME Kalua Jeruk entrepreneurs and respondents related to good packaging design for regional specialties. In addition, observations are used to observe the making process of Kalua Jeruk. The steps taken in this design are to observe the process of making Kalua Jeruk, analyze the results of interviews, and design a good packaging for it. Based on the analysis data, it was concluded that need to package designs are attractive, informative, and follow food labeling rules to improve the product image and consumer purchasing power. Moreover, Kalua Jeruk has a uniqueness that is made from processed Pomelo peel with hereditary recipes. The result of this design is in the form of a 3-Dimensional Kalua Jeruk packaging design mockup which is expected to be a reference for packaging design, especially for developing the potential of MSMEs in the culinary field in the creative industries .


Illustrated Books as Information Media for Pranata Mangsa (Old Javanese Astrology)
Wantoro, Febby Permata Dewi
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This research is an explanation of the design of illustration book media which aims to introduce Pranata Mangsa as one of Indonesian culture. Pranata Mangsa is a calendar system related to agricultural activities, especially for farming or fishing in Javanese society. Unfortunately, Pranata Mangsa is now less well known by the public because of changes in human lifestyles that affect mindsets and behavior patterns. Sophisticated technology can make it easier for humans, reducing the use of things about values, customs, and ancestral traditions. In this design, two methods are used, namely communication strategies and creative strategies. Communication strategies and creative strategies in this design are used to present and provide ideas and concepts that can make the public interested in Pranata Mangsa information media. The expected impact of this design is an increased sense of community awareness and participation in appreciating the cultural diversity of Indonesia.


The Use of Materials in Environmental Sustainability Criteria in Seating Facilities Design Uses the Concept of Metaphor with a Narrative Approach
Cherry Dharmawan
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This study explains how the application of environmental sustainability criteria with the scope of material efficiency on the concept of metaphor in the design of seating facilities with a narrative approach method. The research is based on the results of UNIKOM students' work in the furniture class in 2021. The research lasted for 4 months. Starting from the pre liminary design stage to the prototype design. The problem of this research is how the narrative approach method to create seating facilities form through the concept of metaphor related to the use of materials in environmental sustainability criteria and the factors that are considered in the selection of materials in environmental sustainability criteria. This research uses a participatory method. Several student works became the object of research. The stages in the design process are making a narrative that functions as a basic design idea, elaborating the narrative, translating the narrative elements on the design in the form of metaphors and using materials. Method Description is used to explain the use of materials in environmental sustainability criteria in the form of seating facilities. The results of the study show that the use of materials in environmental sustainability criteria cannot be fully implemented because they focus on the narrative. Students create forms based solely on narratives using the metaphorical method. However, there are several works that apply the use of materials in environmental sustainability criteria because they are in accordance with the narrative. The concept of metaphor is a tool that translates narration on the idea of a seating facilities design form. The shape created is an original idea from students, students can explore with imagination through narratives and metaphorical concepts, but narratives about environmental sustainability should be considered in creating forms.


Homedecor Product Marketing Strategy in Milandbay Restaurant Galery
D Fatimah
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The purpose of this research is to describe Milandbay's marketing strategy for its home design products. These products from Milandbay are complementary items for home decorations made of bamboo, rattan, wood and so on. Milandbay promotes its products directly by emulating a restaurant gallery. Milandbay's SWOT analysis approach (which describes strengths, weaknesses, opportunities, and threats) was employed as the study method. The approaches for data collection are carried out are used observation, questionnaires, and in-depth interviews to collect data about products, prices, and promotion tactics. Milandbay has a defined target consumer, diverse and unique products, according to the findings of the SWOT analysis. The issue, on the other hand, is competing in the same product. Milandbay is capable of developing a marketing strategy that introduces visitors to their stores to goods, services, places, services, and experiences. The five points' strength is also used as an opportunity for Milandbay to develop new products. The ability to introduce their products is aided by social media's power in promoting products and consumer experiences. Its authenticity will be able to compensate for the weaknesses caused by competition from other brands. It is hoped that by employing this method, marketing strategy decisions will be guided.


Visual Analysis of Pelo Dalang Animation
S I P Persada
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When viewed from the objective of the study, it is to find out the relationship of each dimension of the character that appears in the animation of the dalang pelo so that it can be obtained whether the physical appearance of the character in the animation of the dalang pelo is in accordance with the sociology and psychology of the character, so that the results can be obtained whether the visual of this character suitable with the nature of this character itself where from this research it was concluded that the characters in the animation of the dalang Pelo are partly appropriate when viewed from Physiological Dimensions, Sociological Dimensions, Psychological Dimensions where the benefit of this research is to provide a reference to design practitioners in making character where in making a character one must think about the suitability of Physiological Dimensions, Sociological Dimensions, Psychological Dimensions so that only by looking at the physical character of the character we can know the nature and habits of the character as well as adding to the rules of Science in the Field of Design. ain so that this research can be used as a reference for academics to make research, especially dissecting characters in a design work.


Visual Representation of Hell from Balinese Hindu Beliefs in the Video Game “Escape from Naraka”
D Albar
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The purpose of this study is to describe, explain and validate the visual representation of hell from Balinese Hindu beliefs in the video game “Escape From Naraka”. The video game “Escape From Naraka” is a game with the platform adventure genre and is played solo that tells the journey of a man who enters the hell portal of the Balinese Hindu beliefs to save a woman who is sucked in by the portal. This video game is developed by the origin of Yogyakarta - Indonesia, namely XeloGames and published by Headup Games company from Germany. The method used in this research is descriptive qualitative research with library data method. The research was conducted by examining the visual representation of hell from Balinese Hindu beliefs in the video game “Escape From Naraka”, then linking it with writings related to the theme. In this study, the description uses facts from the data obtained as they are. The results of this study indicate that there are representations of hell that are not in accordance with Balinese Hindu teachings and display some visual representation objects from teachings or cultures outside Balinese Hinduism so that there are errors in visual representation. There are many things that may be wrong in the visual representation of Tamrisra/Tamisra Naraka in the video game "Escape From Naraka" such as Thai Statue and other objects that are not in accordance with Balinese culture. This research has an impact on the development of visualization designs in video games that can encourage players to have a misperception of culture. So that the results of this study can be a criticism and help game developers to be more careful in visualizing video games, especially those based on belief and culture.


Making a Logo as Destination Branding: Case Study Kebon Jayanti Ceramic Centre
I Kurniawan, R S Novanto
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Bandung is a city known for its various local wisdom and diverse cultures. Continuing to preserve the value of intergenerational traditions in the current of modernization. Among the various creative industries that Bandung has, there are communities that are trying to maintain the traditional pottery culture. The Kebon Jayanti ceramic centre is a center for pottery craftsmen in Bandung, which was inaugurated in 1960 by the Bandung City Government as a tourist spot for shopping for ornamental pottery. Its products have been marketed to all regions in Indonesia. Since its inception, the products of the Kebon Jayanti ceramic centre have continued to change in terms of form, function, and style due to changes in business owners. This condition is vulnerable to the identity of the producer which is difficult to identify. So that the brand from Kebon Jayanti ceramic centre is less well known, and also has an impact on its existence. The method used in this research is qualitative approach, revealing identity through the history, purpose, and role of craftsmen in the Kebon Jayanti pottery industry and then translated into a visual identity. This research produces a visual identity in the form of a logo that can be used to build the image of the Kebon Jayanti ceramic centre. The logo that has been designed is also applied to the media for supporting the brand image. Starting from stationery design, packaging, merchandise, and signage that can introduce, strengthen, and expand the reach of the Kebon Jayanti ceramic centre brand. Through this visual identity design, it is hoped that consumers can easily remember and identify the Kebon Jayanti as a ceramic center that has unique culture and is interesting to visit.


Character Design of Eren Yeager in Animated Attack on Titan Series from Season 1-4
D F Rosyid, R Maulina
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. Attack on Titan is a popular animated series from japan that was adapted from a comic book with the same title created by Hajime Isayama, this animated series is set in a fictional world where humans live surrounded by a huge wall that protects them from giant man-eating creatures called titans. The main character in this series is Eren Yeager, a young man who can be a “titan shifter”. which is an ability to transform into a titan creature. One of the factors that influence the popularity of Attack on Titan is the visualization of the main character Eren Yeager, and his character in each season, making him an interesting and strong character to be discussed. This study was conducted to describe the development of the main character design from season 1 to season 4. The method is used to visually describe the character and personality built by the author. it’s hoped that this research can be used as reference material in making a fictional character design for future needs.


The Meaning Of Indonesia’s-Foreign-Policy-Themed Political Cartoon Artwork During Demokrasi Terpimpin Era
Taufan Hidayatullah
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Mass media uses political cartoon as a strategy to convey opinion regarding an issue with humour or satirical approach. This research aims to understand the meaning of caricature artwork published in newspapers during Demokrasi Terpimpin (Orde Lama) that criticize Indonesia’s foreign policy. During the era, President Soekarno implemented a confrontative Indonesian foreign policy. To understand the meaning of those foreign-policy-themed political cartoon, an Iconographic theory by Erwin Panofsky using descriptive analysis method is used. The research conducted through several steps which include pre-iconographic description, iconographic analysis, and iconological interpretation. The discussion begins by describing the visual aspects of political cartoons. The next stage explains the visual analysis and ends by interpreting the visual metaphors of political cartoons.From the research, Indonesia’s foreign policy during Demokrasi Terpimpin era showed assertive and critical attitude towards (neo) imperialism and colonialism. The benefits of this research is to give a deeper understanding about Indonesia’s foreign policy especially during Demokrasi Terpimpin era through political cartoons artwork.


Governance of the Nutu Tradition in Kasepuhan Ciptagelar: Reflection on Sustainable Women's Economic Empowerment
Tiara Isfiaty, Kankan Kasmana
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The purpose of this article is to look at the governance of usable or replaceable resources in the context of the nutu tradition as a model for long-term women's economic empowerment in Kampung Gede Kasepuhan Ciptagelar. Kasepuhan Ciptagelar are a Sundanese social group in Banten with economic independence, particularly in food. They believe and live a life based on tatali paranti karuhun as the best form of life in the midst of life's dynamics and modernization. One manifestation of his belief can be seen in his attitude toward preserving farming customs and the use of non-mechanized tools, specifically lisung to process rice. They use a lisung to carry out the tradition of nutu (pounding rice). This tradition is based on siloka, meaning and value about humans and life, and has broad and deep dimensions. The nutu tradition features women as the main characters. This relates to the role of women in Sundanese culture, which is characterized by a binary opposition that is neither matriarchal nor patriarchal, including the pursuit of the family's economic degree. The narrative inductive research method was used, which is a hybrid of economics and socio-cultural science. The data collection technique is an in-depth interview with traditional elders (puun), both jaro and women from the local community. According to the findings of this study, the survival of the nutu tradition is linked to the issue of local community values and cultural interpretations in the form of (1) the concept of parents as a replaceable resource factor and (2) the concept of lineage, kinship, and brotherhood as a usable resource factor as a benchmark for women's economic empowerment. Kampung Gede Kasepuhan Ciptagelar's sustainability.


Promotional Elements in the "Me and Kajongan Tourism Village" Video Vlog
R Nurdiana, R Maulina
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The city of Tegal is known as a maritime city, a city with a large fishing sector. The expanse of cultivators' ponds and mangrove trees provide a special beauty for the coastal villages in Tegal City. Kajongan tourism village is located at the west end of Muarareja Village, West Tegal District, Tegal City which is a potential fishery sector in Tegal City. In order to increase the enthusiasm of local and national communities to visit the Kajongan Tourism Village. The Regional Government through Bappeda organized the Kajongan Tourism Village Creative Video Competition “Come on Dolan Maring Kajongan”. The competition was held in the form of a video vlog as an effort to find the best video as a promotional medium for the Kajongan tourist village. The results of the competition were the 6 best videos in the general champion category which were selected based on the elements of promotion, video quality, story telling, shooting angles, and video editing. Ramadhan, aims to find promotional elements in the video vlog. data collection observations and interviews with informants The results of this study found elements of promotion and elements of cinematography. Based on the order of appearance, the abstract comprises the goal of the research, method implemented, results of the research, brief discussion, conclusion, and impact of the research.


Exploration of Interior Material Based on Plastic Waste
Dheana Wibowo, Yully Ekawardhani
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This research is to determine the exploration of interior materials made from plastic waste, such as the process of collecting materials and the stages until they can become interior materials. To find out the process and stages, this research uses data collection methods in the form of observation, interviews, and documentation. The findings of this research are the analysis of plastic waste such as the content and properties of plastic when used as an exploration of interior materials and the strength of the interior material itself. Plastic is not only dangerous for humans, but also endangers all living things and the environment around us, especially according to Indonesian domestic statistics, Indonesia is a country that ranks second in the largest contributor of plastic waste. Based on data analysis, it can be concluded that the formation of knowledge regarding the creation of creative products to tackle plastic waste, by using it as an interior material is able to turn useless objects into very useful object for the survival of human life.


Design of Wayang Show With 360° Video (Virtual Reality) as a Media to Intoduce Teenage About Wayang Cepak Tegal
Lutfi Firmansyah, Taufan Hidayatullah
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Nowadays, wayang cepak in Tegal City are increasingly rarely known by young people, especially teenagers wayang performances being rarely attended. From this study, it is known that adolescents tend to be more interested in westernized modern culture so that they are indicated to have less respect and are increasingly unfamiliar with their own existing traditional culture. The purpose of this research is to reintroduce the wayang cepak in the form of digital media which is shown to teenagers in Tegal City aged 15-21 years. The delivery of story content through Virtual Reality has the potential to provide an immersive viewing experience that can be viewed from a 360° video perspective using the Luther-Sutopo version of the Multimedia Software Development Method for the segmentation of teenagers aged 15-21 years. To find out and collect data the researchers used qualitative methods. The results of this study are expected to help re-introduce and invite teenagers to generate a sense of love for wayang cepak. As well as looking for alternative ways to watch wayang shows from a 360° perspective as a whole for Virtual Reality users. Virtual Reality is an effective promotional media that utilizes new technology to add to the audience's new experience of an environment as a whole, so that here it is hoped that the audience will enjoy the Wayang Cepak performances that contain the values of good moral teachings through various stories.


Visual Representation of Indonesian Culture in Character Design HololiveID Virtual Youtuber
G Rimbawati, Y H Putra
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The purpose of this study is to identify visual representations of Indonesian culture that are applied to the virtual character design of Hololive Indonesia (HololiveID) Virtual Youtuber (vTuber). To obtain data, qualitative research methods will be performed as well as observation. This cultural representation can analyze using narrative-visual analysis and semiotics. Through visual-narrative and semiotic analysis, the visual elements of the HololiveID vTuber character design will be identified and analyzed to classify the design of Indonesian cultural artifacts that the character is trying to adapt. As a virtual youtuber, the character design itself will represent their visual identity. The discourse on the visual adaptation of Indonesian cultural elements has become an interesting phenomenon to study. The impact on Japanese popular culture fans among Indonesian people can be seen from the enthusiasm that emerged when this was a trend. Cultural visual adaptation can be used as a media to introduce a traditional culture by the means of popular culture. From this analysis, it can be concluded how the HololiveID vTuber character design lifts and represents Indonesian culture into its visual identity. The result of this present research shows HololiveID generation two’s character design is proven to have Indonesian cultural design as their visual Identity, mostly their design using batik to represent the Indonesian culture and requires a deeper level of understanding of the Indonesian cultural artefact itself.


Greenery Concepts in Cafe and Restaurant Interiors
Ryanty Derwentyana Nazhar
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This study aims to examine the application of greenery and plants in the interior of a restaurant cafe. Today's cafes not only sell the taste of food but also have to attract the attention of customers with their unique interiors. Greenery and plants are now an essential element in the interior and influence its form and use. In this study, the method used is a descriptive method with a qualitative approach, with observation techniques, namely direct observation in the field. This research uses Jardin Cafe as a case study because Jardin Cafe is a Cafe Restaurant whose interior elements are dominated by plants and greenery. The results of this study indicate that the application of plants as a dominant interior treatment on the ceiling, walls and floor at Jardin Cafe Bandung can strengthen the concept of space carried by the cafe to create a comfortable, organized, and unique atmosphere. The application of green systems and plants also impacts the forms and materials of existing interiors and buildings. Green systems and plants are essential elements in interiors and buildings. They need to be evaluated from the beginning of the design to minimize side effects on the plant, such as consideration and maintenance will reduce adverse side effects to the plant. The existence of a system of greenery and plants has a significant impact on the interior and form of existing buildings and the use of materials.


Design of Sundanese Script Through Android Based Interactive Game Applications
A T Cahyadi, I Kurniawan, , R Widyanda
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The purpose of this research is to utilize the latest android-based technology to introduce the Sundanese script to the public. so, this design can be used especially in the preservation of Sundanese culture which is judged by the development of the current era which has begun to be abandoned. Sundanese script with the concept of this android-based game to introduce the basics of Sundanese script as learning that can be used every day. Therefore, people can master the standard Sundanese script by using different methods and experiences for those who wish or find it difficult to absorb material using conventional methods. The research method used is descriptive qualitative with a project design process approach, data collection, and analysis to design. The results of this design through the method used starting from data collection to design, in the form of an android-based application prototype design that can be used directly. So that in this study it can be seen the use of technology is used as a learning media solution which is considered easy to use and can be useful for the community.


Adaptation Short Story into Short Film
W W Legowo, Y A Ekawardhani
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The purpose of this study is to determine the changes that occur in the adaptation process of the short story “Berangkat” (Go) written by Akhmad Sekhu, into the short film “Krenteg” (Intention) written and directed by Marjo Klengkam Sulam. In collecting data, this study used a qualitative descriptive method. The analysis process is by reading the short story “Berangkat”, watching the short film “Krenteg”, study to personal communication with writer and filmmaker, identifying form of change, categorizing, describing, then concluding. Based on data analysis, it is concluded that there has been a change in the intrinsic elements of the short story “Berangkat” in the short film “Krenteg”. Such as changes to the title, characters, events, setting, plot, and language. These changes were made to strengthen the story and to bring out local wisdom. Changes divided into three categories: reduce, increase, and varying changes. In conveying the message, short stories use written media and short films use audio-visual media. When changing the media, there will be adjustments based on expression needs. The results of this study can be a reference for short film makers who want to adapt short stories and attract their interest in local wisdom.


Visual Research of Rossi Cigarette Packaging by Bahasa Rupa Primadi Tabrani Methode
A B Hardoyo
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The purpose of this research is to conduct an analysis of the Rossi brand cigarette packaging design. Cigarette packaging is interesting to study, because in Indonesia there are very many cigarettes circulating in the market, either with international brands or local brands, with large-scale or small-scale industries or home industries. The method used in this study is to measure using the theory of Primadi Tabrani Bahasa Rupa, with a research discussion carried out in the form of photo, typography, colour, and layout on Rossi brand cigarette packaging. Primadi Tabrani's theory of visual language is divided into two, namely NPM, namely Naturalist-Perspective-Momenopname and RWD, namely Space-Time-Flat. In this research on Rossi's cigarette packaging, the visual language used is Naturalist-Perspective-Momenopname. The results obtained from this research aim to get a conclusion about the visual impression on the packaging. From this research, it can be concluded that red is used to attract attention because it has the longest wavelength compared to other colors. Impressions are quickly displayed from a bold front photo and a thinner or transparent back photo. From the typographical element, the masculine impression does not look like on cigarette packaging in general, but a bold impression that can be seen. Meanwhile, from the layout side, the aggressive impression is visible.


Economic Aspects of Pandan Fiber Furniture from the Area of Sustainable Design Philosoph
F Maharlika
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In terms of sustainable design philosophy, the goal of this study is to describe the fulfillment of economic principles through furniture made from Pandanus fiber. Respecting the needs of current and future generations, energy efficiency, cost-effective and sustainable solutions, and easy product maintenance are all areas of sustainable design philosophy. The qualitative research method was used. The findings of this study show that chair furniture made from Pandan fiber satisfies both economic and philosophical principles of sustainable design, because the manufacturing and processing of waste do not incur high costs due to the lack of heavy equipment, machinery, or chemicals used in the management process. On the contrary, the resulting product is strong and long-lasting.


Representation of Seniority Role in Animated Video “ Anima Si Nopal”
Merlina Fatimah Nasruddin
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. Seniority Role is a social phenomenon that has long been embedded in the social life of the Indonesian people. Indonesian people uphold politeness and respect for older people in interacting in their daily lives. The level in the aspect of age is the most visible feature applied in various environments. Regardless of the morally good or bad behavior of older people, younger people tend to be more guarded. On the other hand, older people tend to be more dominant. The world of animated films today has been enlivened by local animation whose popularity is not inferior to animation made by well-known studios. Local animation is a work that deserves appreciation because it can emerge from a small studio with a very personal style representing the creator. In addition to being an indicator of the achievement of national animation film technology, local animation is also able to represent the social phenomena and phenomena of society at the time the animation was broadcast. Characters that appear in animated films can represent characteristics in terms of physical and mental and emotional society in general at that time. This research produces a qualitative analysis to examine the social relationship in terms of ageism between the character Nopal and his sister Cutie. What is going on in the relationship between Nopal and Cutie when they function as brother and sister roles. Preliminary data involve three episodes of Animasinopal animated video. The method used is visual language.


Application of Juxtaposition Panel of Indonesian Comic
Yully Ambarsih Ekawardhani, D Subandi
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The purpose of this research is to find the application of panel juxtaposition style in Indonesian comic entitled Jagabumi. Descriptive research method was used to get a description of the juxtaposition treatment on this heroic comic panel. The steps taken are in the form of a literature study on comics and local existence, as well as observations on the Jagabumi comic episode Kesatria. The result is an understanding of the displacement of objective reality and reality in the Jagabumi comics, especially the panels depicted in this episode. Juxtaposition in comics does not stop only at the comparison between two panels, but also the relationship between text and images. Episode Ksatria applies seven categories of juxtapositional style, which includes the creation of images with a local concept. This can be seen in the visual elements and written terms as expressions. By doing this research, it will reveal the renewal of reality through the panel juxtaposition style in the Jagabumi comic.


Photography as A Media for Promotion of Area Tourism in Brebes District
Kamal Mushthafa Putra, Kankan Kasmana
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The purpose of this research is to introduce photography media as a means to promote tourism in Brebes Regency because photography looks simpler, modern, real and easy to understand and attracts the human sense of sight and can increase regional tourism visitors in Brebes Regency. This research is a qualitative research using observation methods and data collection techniques using interviews. The results showed that photography as a promotional medium can increase the interest of visitors, especially teenagers, in visiting tours in Brebes Regency. This is evidenced by the results of interviews on the subject, namely kimnaya and regran who visited tourism in Brebes Regency because they saw photography posts on social media that were interesting to visit. Photography can be a promotional medium and attract visitors due to the cleverness of a photographer in taking photos, editing, and posting on media which is certainly crowded with visitors. Therefore, photography can increase visitors to tourism in Brebes Regency, it must be based on good planning starting from choosing attractive photo spots, lighting, supporting social media, modeling, interesting captions, and so on.


The Role of Interior Design on User Comfort in a Residence
Mohammad Sya’bani, M Syahril Iskandar
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The role of interior design in a residence today is very important. An order that can fulfill our basic need for a means of shelter and shelter, determines the pace and at the same time regulates the form of our activities, nurtures aspirations and expresses the ideas that accompany our actions, affects our appearance, feelings and personality. The purpose of interior design is intended to improve function, enrich the aesthetic value, and improve the psychological aspects of a space. In addition, interior design can increase comfort for residential owners. To find out the role of interior design in supporting user comfort in a dwelling, researchers conducted a study to find out whether there was an effect of spatial planning, lighting, and air temperature together on the comfort of a dwelling. By using quantitative and descriptive research methods. Based on the results of the analysis studied, it can be seen that the role of interior design has a positive and significant effect on the comfort of its users. Good interior design has a surprising impact on the health of one's body. This happens because a person's physiological and psychological health can be affected by the atmosphere and feel of a room.


The effect of e-learning through the Learning Management System (LMS) on students' learning motivation in the covid-19 pandemic era at the faculty of social and political sciences Universitas Komputer Indonesia
Manap Solihat, Radisya Eka Putri Hendarsyah
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Purpose of this study to analyze in depth extent theof influence of Learning E-Learning through Learning Management System (LMS) to the Student Learning Motivation Faculty of Social and Political Sciences University ComputerIndonesia. The research uses quantitative research methods with data collection techniques with survey methods. Researchers distributed questionnaires to 93 respondents from 1,227 active student populations of the Faculty of Social and Political Sciences, Unikom. Sampling technique using Random Sampling The results of the study of the indicators of Planning on Learning Motivation with sufficient correlation, significance and accepted hypothesis. Implementation Indicators on Learning Motivation with strong correlation, significance and accepted hypothesis. The magnitude of the effect of the evaluation indicators on learning motivation with a strong correlation, significance and the hypothesis is accepted. The effect of E-Learning on Intrinsic Motivation with a strong correlation, significance and accepted hypothesis. The effect of E-Learning Learning on Extrinsic Motivation with sufficient, significant correlation and the hypothesis is accepted. The effect of E-Learning Learning variables on Learning Motivation with a strong correlation, significance and accepted hypothesis. Conclusion, The effect of E-Learning Learning through the Learning Management System (LMS) on Student Learning Motivation of the Faculty of Social and Political Sciences, Unikom has a strong, positive and significant effect. Suggestions, for Unikom Faculty of Social and Political Sciences students to be able to increase their Learning Motivation when using the Learning Management System (LMS) in the midst of the Covid-19 Pandemic in order to achieve learning goals.


“Reading” Lasem Heritage Buildings as Marketing Strategy for the Cultural Tourism Sustainability: A Phenomenological Perspective
Tessa Eka Darmayanti, Tatan Tawami
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In recent years, Lasem tourism has grown, especially about historical buildings. However, the tourism sector has experienced a decline due to the COVID-19 pandemic. Various strategies are carried out by the local peoples and also foundations that care about Lasem, to restore the economic situation and continue to strive to maintain the culture in it. This study aims to determine the tourism promotion strategy in Lasem, which involves historic buildings. This study uses a qualitative approach and a phenomenological point of view to enrich the discussion. The results showed that by reading the tangible value of the building, its cultural meaning was obtained, which became a notable element in tourism marketing. It can be beneficial for local governments and owners of cultural heritage buildings to boost the economy in the tourism sector. At the same time emphasizes that cultural values are a significant part of tourism that can make a place survive because it has a distinctive character and identity.


Case of Dividend Payout Ratio (DPR): Evidence on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange
S. Surtikanti, J. Octavia, I. Martin
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This research aims to determine the effect of Net Profit and Debt Equty Ratio on the Dividend Payout Ratio. This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange.The research method used is descriptive analysis and verification analysis method with a population of 185 financial reports from 37 companies with sample selection using the Purposive Sampling method and the research sample obtained is 50 financial statements from 10 companies. The data analysis method used is multiple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using ttest. The results showed that the Dividend Payout Ratio was significantly affected by Net Profit with a positive relationship, and significantly influenced by the Debt to Equity Ratio with a negative relationship. Partially, the Dividend Payout Ratio is more dominantly influenced by Net Profit compared to the Debt to Equity Ratio, it means that the greater the net profit obtained, the greater the dividend paid. The results of this research are expected to provide input for investors in analyzing the Dividend Payout Ratio.


Quality of Financial Statements with the Application of Accounting Information Systems and Human Resources Competence
Sri Dewi Anggadini, Ari Bramasto, Muhamad Iqbal Adrian
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This study aims to understand the quality of financial statements in several insurance subsidiaries in Bandung City, Indonesia considering several factors including the application of AIS (Accounting Information System) and Human Resource Competence. The method used in this research is the descriptive method and verification method. This research was conducted using primary data, by collecting data by distributing questionnaires using Proportional Random Sampling using the Slovin proportional formula, namely 60 respondents in several insurance subsidiaries. The statistical test used in this study is the Validity Test and Reliability Test as a first step, followed by the Classical Assumption Test. To know the relationship between several variables studied by utilizing the Multiple Linear Regression Test and the Correlation Coefficient Test. The last stage is the Coefficient of Determination Test and the t-Test. All data processing is carried out statistically using the SPSS program. The research results show the following: The existing system in the company can make employees perform their duties more efficiently. One of the indicators in the implementation of the AIS has the greatest influence on the Quality of Financial Reports. The implementation of AIS affects the Quality of Financial Reports. Financial Accounting Standards are accounting principles that are applied in preparing and presenting financial statements. One of the categories in Human Resource Competence occupies the highest influence on the Quality of Financial Statements. The benefit of this research is the belief that the quality results of the insurance company's financial statements are trusted. Customers can prevent the occurrence of non-payment of claims, the impact of the rise of insurance companies that has been going on since a few years ago that has not yet been resolved.


Impact Of Finance Technology On Profit At Sharia Banks In Bandung
W A Astuti
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Industry 4.0 is currently giving rise to an innovation in all fields. One of them is the financial services sector by combining application-based funding technology. Innovations in financial services that are currently trending related to access to financial products are known as Financial Technology (FinTech). The purpose of this study is to analyze whether there are differences in earnings before and after the existence of Financial Technology in Islamic Banks. The research method used is descriptive quantitative in the form of a comparison that aims to measure the influence before and after the existence of FinTech on Profits at Islamic Banks for the 2017-2020 period as measured by Net Interest Margin, the population of this study from financial statements which was then narrowed down using purposive sampling so that the sample in this study are the quarterly financial statements of Islamic banks for the period 2017-2020. The results of the study show that in Islamic banks there is no significant effect on the net interest margin before and after using fintech, this is due to several factors including the level of security, long-term maintenance and the bank's ability to maintain internet banking are also experiencing problems. The not yet maximal use of internet banking in Indonesia for banking transactions is also still an obstacle to the development of internet banking services.


Determination Analysis of Implementation of Good Governance Understanding and Audit Independence on Auditor Performance in Public Accounting Offices
W A Astuti, I S Agiva
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This study aims to examine and analyze the auditor's perception of the determination of the implementation of the understanding of good governance and auditor independence in auditor performance. The data collection method used is descriptive quantitative method which is a research method that utilizes quantitative data and is described descriptively by distributing questionnaires. The respondents of this research are auditors who work at the Public Accounting Firm (KAP) in Bandung, West Java. The sampling method used is purposive sampling with a sampling technique with certain considerations. And hypothesis testing is done with Statistical Product and Service Solutions (SPSS) software. The study prove that the Implementation of Good Governance Understanding with Auditor Performance at KAP in Bandung is quite good, this is because auditors try to carry out their profession by obeying generally accepted accounting principles and guided by SPAP. While the Independence of Auditors in Auditor Performance at KAP in Bandung is also quite good, this is because the auditors try to maintain the independence of a high auditor, then other parties will find it difficult to influence or control the auditor where the auditor will always consider the various facts found in the auditor. conduct audits, and also in formulating and in expressing opinions and thus will have an impact on the level of achievement of the auditors which will be better in other languages, namely to produce better performance.


The Impact of the Implementation of Student Tuition Payment Information Systems on the Quality of Financial Reports: A Case Study at Universitas Komputer Indonesia
Adeh Ratna Komala, Mari Maryati
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The purpose of this research is to see the impact of implementing a student tuition payment system on the quality of financial reports at the Universitas Komputer Indonesia. This is done because students are customers whose loyalty must be maintained. Efforts are being made to provide satisfaction to students by providing transparent and accountable financial report information. The research method used is a survey method using a questionnaire via google form. Respondents were 28 study programs at Universitas Komputer Indonesia as users of the system. The data analysis was carried out through descriptive and verification analysis. Data processing using SEM PLS. The results showed the level of closeness (correlation coefficient) between the student tuition payment system and the quality of financial reports. From these results it can be said that the student tuition payment system is very helpful for the Universitas Komputer Indonesia in producing quality financial reports so that it can make it easier for users to make decisions. Universitas Komputer Indonesia continues to innovate in developing an integrated student tuition payment information system so that the resulting financial reports can provide useful information for the user. The student tuition payment information system has been proven to have improved the quality of information that is accurate, relevant, timely and complete. In addition, the student tuition payment information system created by the Universitas Komputer Indonesia has made it easier for system users to carry out their work so as to cut time more efficiently.


Impact of Digitalization on Zakat Receipt
Adeh Ratna Komala
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This study aims to analyze the impact of digitalization on zakat receipts in zakat management organizations in Bandung. This is done considering the potential for zakat in Indonesia which reaches Rp. 233.8 trillion, while the distribution is only 83.7%, which ideally is around 87.5% as of November 2019. The method used is a survey method using a questionnaire via google form to approximately 36 respondents at the OPZ Dompet Dhuafa West Java, Salman Amal House Bandung, Baitul Maal Hidayatullah West Java, Rumah Zakat Indonesia, BAZNAS and several mosques. The data analysis was carried out through descriptive and verification analysis. The results show that the level of closeness (correlation coefficient) between digitalization and zakat receipts is 0.694, while R square (R2) is 0.482 which indicates that zakat receipts can be influenced by ZIS digitalization of 48.2%, while the remaining 51.8% is influenced by variables others not investigated. This is certainly an opportunity for further research to examine other variables that can increase zakat receipts.


Vegetable Sales and Marketing Modeling Through Innovation of Online Vegetable Stalls and Carts Based on Website and Mobile Applications
Surtikanti, Raeny Dwisanty, Andri Sahata Sitanggang
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This study aims to create an integrated system consisting of a website platform and a mobile application. This study aims to provide easy, practical and safe access to interactions and transactions between sellers and buyers of vegetables. This research method uses a qualitative approach by conducting a survey on the pattern of running vegetable sales businesses and interviews with vegetable sellers and buyers. Furthermore, analysis of design, system development and socialization to users is carried out. By implementing this online sales system, it can provide easy access to practicality and security. This research also has an impact on increasing the dynamic and sustainable economic cycle with the support of information technology.


Case Auditor Change in Indonesia
S Surtikanti, D S Saleh, Ali Jamaluddin
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This study aims to analyze the effect of profitability and corporate financial distress on auditor turnover in Indonesia. This study uses descriptive and verification methods with a quantitative approach. The population used in this study are 56 annual financial statements of Manufacturing Companies in the Pharmaceutical Sub-Sector which are listed on the Indonesia Stock Exchange. The results showed that profitability had a significant effect on auditor turnover. This shows that the profitability of a developed company has large funds to replace a better auditor. While the company's financial difficulties have no significant effect on auditor turnover, which means that the change of auditors will ensure the company's financial condition so that auditor changes will not be carried out when the company is in financial difficulty. The impact of this research, manufacturing companies can consider carefully in making decisions to change auditors.


Profitability and Financial Factors on The Indonesia Stock Exchange (IDX)
S D Anggadini, H N Yasmin, A Irawan
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This study aims to analyze the influence of Earnings Asset Quality, Non-Performing Loan (NPL), and Capital Adequacy on Return On Assets (ROA) of commercial banks indexed at the Indonesia Stock Exchange (IDX). The method used in this research is the descriptive verification method with a quantitative approach. The type of data used is the annual financial statements of commercial banks for 2019-2021. The results of the study partially show that the variable earnings asset quality and non-performing loans had a significant adverse effect on ROA, which shows that a decrease follows the increasing earnings asset quality and non-performing loans in ROA, the capital adequacy variable has a significant positive effect on ROA means that an increase will follow capital adequacy in ROA. This condition shows that changes in ROA can occur due to factors that influence it, indicated by every increase in the quality of earnings assets will reduce asset returns, every increase in non-performing loans will reduce return on assets and every increase in capital adequacy ratio will increase return on assets. Furthermore, they were expected to solve problems at the level of bank ratios in Return On Assets, Non-Performing Loans, Earnings Asset Quality, and Capital Adequacy. The implications of this research are expected to be complementary to the banking literature in Indonesia. Practitioners and banking regulators are also expected to take advantage of the results of this study to design measures for the management of Non-Performing Loans by paying attention to factors including the management of Asset Quality Earnings, Capital Adequacy Ratio of the impact on bank Profitability.


Capital Structure, Profitability, Hedging Policy, Firm Size, and Firm Value: Mediation and Moderation Analysis
Erik Syawal Alghifari, Ikin Solikin, Nugraha, Ika Waspada, Lilis Puspitawati
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The purpose of this research is to determine the impact of the capital structure on firm value through profitability moderated by hedging policies and firm size. Verification analysis is used in this study, with data analysis techniques through conditional process analysis. For the 2016-2020 period, the research population consists of a variety of industrial sector manufacturing companies listed on the Indonesia Stock Exchange. The results show that: capital structure has an impact on profitability; capital structure and profitability have an impact on firm value; profitability does not mediate the effect of capital structure on firm value, which is moderated by hedging policies and firm size; hedging policies and firm size moderate the direct effect of capital structure on firm value; and hedging policies and firm size do not moderate the indirect effect of profitability on firm value.


Managerial Models and Their Contribution to the Successful Use of Financial Applications
L Puspitawati(
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This study examines the suitability of the managerial model (the strategy, support and competence of managers) on the successful use of financial applications for insurance companies registered with the Indonesian Financial Services Authority (OJK). Quantitative methods used to confirm the proposed model and predict the magnitude of the influence that arises between the variables studied. Primary data was collected by distributing questionnaires to 313 accounting and finance managers of insurance companies registered OJK Indonesia and 160 sample sizes were collected through a simple random technique. Data analysis used Covarian Base Structural Equation Model (CB-SEM) with Lisrell 8.5 software. The results of this study have succeeded in confirming the conceptual model developed by researcher and proving that managerial model variables have an effect on the successful use of financial applications in insurance companies registered OJK Indonesia. This research proves that the successful of using financial application depends on the relevance of the user. The Managerial Model shows that the right management strategy and top management support as well as adequate managerial competence effectively make the system more flexible, integrated, easy to access which in turn creates user satisfaction and intensive use of the system in an organization. The successful use of applications in an organization encourages the company's operational activities to run effectively and efficiently and to achieve competitive advantage


Social Media Management by the Sorong Regency Government in Maintaining its Image
I Prayoga, G E Liline
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This study aims to determine the management of social media by the Sorong district government in maintaining its image as a developed district in West Papua by looking at various aspects such as the type of social media used, the content that is served and the purpose of publishing the content on social media. The method used in this study is a descriptive method with a qualitative approach. Data collection techniques with in-depth interviews and non-participant observation and using purposive sampling technique in determining the informants. The results showed that the communication strategy of the Sorong district government in disseminating the government's work program through social networks was a strategy consisting of five planning stages, namely research, planning, implementation, measurement and reporting. The types of social media used are Facebook and Instagram. The information published on social media contains work programs that the Sorong district government has implemented to introduce these work programs to the community, hoping that the community will be able to evaluate all these work programs positively.


The Effect of Due Professional Care and Audit Evidence on The Appropriateness of Giving an Audit Opinion
A Febriansyah, R R Oktaviana
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The auditor has an important role in the client's financial statements so that the auditor can produce an appropriate and quality audit opinion. The occurrence of cases of auditors giving inappropriate assessments or evaluations and audit opinions on the client's financial statements due to a lack of due professional care and audit evidence owned by the auditor. This study aims to determine how much influence due professional care and audit evidence have on the accuracy of giving an audit opinion. The research method used is quantitative research with descriptive and verification with a survey approach, which in this case seeks to describe and also interpret the influence between the variables to be studied and the aim is to present a structured and factual picture of the relationship between the variables studied. The sample used was 30 auditors from 6 Public Accounting Firms in the East Bandung area. The analysis used in this study is Multiple Linear Regression, Coefficient of Determination, Correlation Coefficient, and T-test with calculations using SPSS version 20 software. Based on this research, it can be concluded that due professional care and audit evidence has a positive and significant effect on the accuracy of giving audit opinions to auditors who work at the East Bandung Public Area Accounting Firm.


Use of Social Media in Small and Medium Enterprises among Adolescents
Adi Rachmanto
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The purpose of this research is to find out the effectiveness of small and medium business products marketing through social media and also create work by the needs of society. The method used in this research is a qualitative descriptive approach. The results showed that this method facilitated and accelerated the buying and selling activities for consumers as well as producers and improved the quality of coordination in the marketing team and also increased product sales. Because in the current Era, consumers prefer to buy products with media that are easy to understand as well as liked by consumers. Doing business through social media is very effective and efficient with minimal marketing capital. Product marketing through social media can also make it easier for business owners to do and increase company turnover and expand networks of fellow business and industry partners.


Human Resources Competency in The Successfull Of Financial Digitization and Its Impact on The Financial Statement Performance in society 5.0
L Puspitawati, M Virginia
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Quality financial reports are a form of accountability reporting entities to the public. The existence of quality finance is an indicator of good financial performance for an entity. This study aims to examine the role of Human Resources (HR) competence in optimizing business digitization and its effect on the quality of financial reports. This research is based on the problem of low quality of financial reports because accounting HR is not yet literate in accounting and IT and there is still low financial digitization in several central and regional government agencies in Indonesia. Descriptive analysis method with a quantitative approach is used to test the influence between variables and the survey was conducted by distributing questionnaires to the respondents, namely 30 employees of the Accounting and Budgeting Division at the Bandung City Financial and Asset Management Agency. Multiple linear regression with SPSS 25.0 software, was used to test the effect of the variables studied. The research findings show that human resource competence has a high contribution to the optimization of financial digitization and the quality of financial reports is influenced by the optimization of financial digitization. This research contributes to improving financial accountability and the successful implementation of good governance in Indonesia. Quality financial reports are produced by HR who have the knowledge and skills in using available financial applications. the use of effective financial applications supports the successful implementation of financial digitization in the public sector.


Prevention of fraud with good corporate governance and internal control
Ely Suhayati, Ari Bramasto, Dedi Sarifudin, Nafisah Rahmania
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The purpose of this study is to determine how much good corporate governance and internal control can prevent fraud in SOES at Java island, with a sample of 15 representatives of SOES’s Internal Auditors in Java, while the method used in this study is descriptive and verification method using multiple regression and correlation analysis. The results of this study provide empirical evidence that the application of the principles of good corporate governance in SOES can prevent fraud, as well as an effective internal control can prevent fraud, this study concludes that if Good Corporate Governance and Internal Control are implemented properly, it can minimize fraud. Good Corporate Governance and Internal Control are consistently important to be implemented in all countries, to break the stigma from society towards SOES that have not been able to fully prevent fraud because they are not implemented strictly and consistently.


The Success of Information System in Small and Medium Enterprises
Sri Dewi Anggadini, Deden A Wahab, Dedi Sulistyo Soegoto, Rio Yunanto
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The purpose of this study was to determine how increased organizational culture, management support, and internal control affected the success of accounting information systems in Small Medium Enterprices'. The technique used is descriptive and verification technique with a quantitative approach. The pattern uses 30 pattern small and medium organizations that become carried out accounting records systems. The analytical method used is multiple linear regression analysis, and the T-test is used to test the hypothesis partially. This study shows that organizational culture has a significant influence on the success of accounting information system. The support of top management has a significant influence on the success of accounting information system. Internal control has a significant influence on the success of an accounting information system. The better the organizational culture must have top management support and internal control, the better the current accounting information system. The results are expected to provide solutions or solve problems related to accounting information systems that are not available, not on time, and experiencing issues in carrying out their functions so that the accounting information system is not optimal. Through this research, it can also be useful to provide an overview and proof that the success of an accounting information system is influenced by many factors so that these factors must be considered and improved in an effort to realize the goals of small and medium enterprises, namely to improve people's welfare.


Business Strategy Model on the Optimism of MSME (Small Enterprises) Performance in the West Java Region Indonesia
Supriyati, Sri Mulyani, Harry Suharman, Taufiq Supriadi
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This study aims to examine the business strategy model of UMKM Juara towards increasing optimism on the performance of MSMEs. The research method used is a qualitative method with a field approach, an institutional approach, and a library approach. The types of data used in this research are primary data and secondary data. Data collection techniques used are observation, interviews and literature study, while secondary data comes from journals, proceedings, government regulations, and legislation. The results of this study found that the business strategy model with the UMKM Juara concept resulted in an increase in various things such as MSMEs advancing to class, increasing income. This is because the UMKM Juara concept is digital-based, where MSMEs are fostered to be able to compete in the global market. Thus, the business strategy model must develop to digital based, so that improvements in MSME performance can be achieved.


The Effect of Capital Expenditure and Operational Expenditure on Investment Decision
Ony Widilestariningtyas
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The purpose of this research is determines the extent to which capital expenditure decisions are made by listed agricultural sector companies. Companies in Indonesia are related to the value of the company in the long run.The number of companies listed on the IDX during this period was 26, and the sample size used was 10. With the help of regression analysis, the findings reveal that capital expenditure and operational expenditure have significant relationship with investment decisions. it can be concluded that the sector companies listed on the Indonesia Stock Exchange for the period 3 years 2019-2021 capital expenditure variables have a significant positive effect on investment decisions, then operational variables have an insignificant negative effect on investment decisions It is recommended that the management of agricultural sector enterprises should ensure:holistic use of all techniques, exploring risks, real options analysis and growth and portfolio management techniques involving capital assets, in valuing capital investments before taking decision. it can be concluded that the sector companies listed on the Indonesia Stock Exchange for the period 3 years 2019-2021 capital expenditure variables have a significant positive effect on investment decisions, then operational variables have an insignificant negative effect on investment decisions.


Implementation of the Corporate Social Responsibility (CSR) Program PT. Indonesia Power Kamojang Coffee Cultivation Activities in Maintaining Corporate Image and Community Based Economic in Pandemic Time
Melly Maulin Purwaningwulan, Muhamad Fahad Alfarisi
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This study aims to analyze the implementation of the Corporate Social Responsibility (CSR) Program of PT. Indonesia Power Kamojang through Kamojang Coffee Cultivation Activities in Maintaining Company Image and Community-Based Economy in the Pandemic Period. This research uses a qualitative approach with a descriptive study. Data collection techniques were carried out through in-depth interviews, non-participant observation and documentation. Determination of informants by purposive sampling technique and informants consist of 3 key informants, and 6 supporting informants. Problem Identification, PT. Indonesia Power Kamojang held a Focus Group Discussion through social mapping with the result that coffee was the main commodity in the Kamojang area. Planning, the company organizes, interprets programs, and implements CSR programs. Communication, the company takes a communication approach through internal media to the group by providing direction, assistance with facilities, and holding training for the group. Communication barriers that occur are divided into personal, semantic, and technical barriers. For Evaluation, the internal process is carried out once a quarter, while the external evaluation is carried out once a year. The conclusion of this research is the CSR program of community-based Kamojang Coffee Cultivation, PT. Indonesia Power Kamojang can maintain its corporate image by actively participating in implementing social responsibility. Suggestions for this research PT. Indonesia Power Kamojang can improve the performance of CSR programs and have more opportunities to develop the potential of the surrounding area.