PENDAPATAN RUMAH TANGGA MANTAN PELAKU ILLEGAL LOGGING TAMAN NASIONAL MERU BETIRI JEMBER

Meru Betiri National Park was one of the national parks in Indonesia which has the main function as a biodiversity conservation area. An area covering an area of 66,068.55 hectares is under threat from deforestation with the loss of forest cover covering an area of 3,382 hectares or 6.5% of the area, one of which is caused by illegal logging activities. Taking into account this condition, the Meru Betiri National Park Office is taking a preemptive approach through economic empowerment for the households of ex-illegal loggers. The aim of this research is to determine: 1) Household income of ex-illegal loggers, (2) differences in household income of ex-illegal loggers based on their type of income. The location of this research is Sanenrejo Village and Andongrejo Village, Tempurejo District, Jember Regency with 71 respondents from households of ex-illegal loggers. For the first objective of this research, quantitative descriptive analysis was used and for the second objective, the independent sample t test was used. According to the findings of this research, the average household income of ex-illegal loggers is IDR 2,384,823 per month. The household income of ex-illegal loggers from the agricultural and non-agricultural sectors has significant differences. This shows that non-agricultural income sources for ex-illegal loggers households have greater opportunities to be developed while still paying attention to non-agricultural sector income sources

EFFECTS OF FISCAL REDISTRIBUTION ON GENDER DEVELOPMENT IN INDONESIA: AN ANALYSIS OF THE CHARACTERISTICS OF FISCAL ACCEPTANCE

Indonesia is still ranked 104th in the world in terms of gender development and is below other ASEAN countries namely Singapore, Malaysia, Viet Nam, and the Philippines. The purpose of this study is to analyze how fiscal redistribution influences gender development through different characteristics in each fiscal revenue with the GMM method. The results show that Gross Regional Domestic Product is influenced by Locally-Generated Revenue, General Allocation Fund, and Tax Sharing. While Specific Allocation Fund and Natural Resources Revenue Sharing worsen Gross Regional Domestic Product. But in the long run, all the effects that worsen Gross Regional Domestic Product are corrected and have an impact on increasing Gross Regional Domestic Product in Indonesia. Then Gender Development Index is influenced by Gross Regional Domestic Product, Locally-Generated Revenue, and General Allocation Fund, while the role of Specific Allocation Fund and Tax Sharing worsens Gender Development Index but in the long run, will increase and increase Gender Development Index. The different types of fiscal revenues also influence the Gender Development Index response as a consequence of the unique characteristics of each fiscal revenue variable. Our suggestion is that local tax sources paid to the center allocated through the balance fund need to consider gender aspects

PREDICTING EMPLOYEE PERFORMANCE FROM THE PERSPECTIVE OF COMMUNICATION: THE MODERATING ROLE OF EMPLOYEE MOTIVATION

The development of the hospitality industry is strongly linked to employee performance. It is essential for every employee to achieve good performance for the hotel's major goals to be met. Employee performance can be influenced by the way they communicate and is related to their motivation. On the TripAdvisor website, there have been complaints from guests regarding employee performance or services. The purpose of this research is to determine the influence of communication on employee performance with the moderation of employee motivation at The Apurva Kempinski Bali. This research uses a quantitative approach. Data collection was carried out by distributing questionnaires with the research population being all employees who work at The Apurva Kempinski Bali. Sample of 70 people was collected using the simple random sampling technique. The data was analyzed using the statistical software PLS SEM 4.0. As a result, both hypotheses are accepted. Communication influences employee performance positively, and employee motivation moderates the relationship between communication and employee performance positively. Both hypotheses result in a significant relationship. Since the relationship between communication and employee performance is quite strong, therefore, the management of Apurva Kempinski Bali is recommended to maintain its communication efforts by emphasizing two-way communication, whether verbally or in writing

DO ESG-RELATED GOVERNANCE DISCLOSURES IMPROVE FIRM’S FINANCIAL PERFORMANCE IN INDONESIA?

This study endeavors to scrutinize the causality between the transparency of information within the governance pillar of sustainability performance by corporations and their financial outcomes, measured using Tobin's Q. Adopting a quantitative methodology, the research utilizes an inferential statistical testing model to analyze 275 samples derived from non-banking entities listed on the Indonesia Stock Exchange over the period from January 1, 2017, to 2021. The findings elucidate that management dedication and sustainability strategies exert a considerable adverse effect on the financial performance of companies. Conversely, the efficacy of shareholder structures appears to exert no substantial influence on financial outcomes. These results imply the critical need for corporations to meticulously consider governance aspects when devising their strategic plans. An efficacious strategy is pivotal for fostering exemplary governance practices, thereby enabling the organization to judiciously orchestrate sustainability initiatives in alignment with stakeholder perception

KOMITE AUDIT DAN AUDIT REPORT DELAY: STUDI EMPIRIS PERUSAHAAN ENERGI DI INDONESIA

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay

SUPPLIER SELECTION USING AHP-TOPSIS: CASE STUDY IN TAIGERSPRUNG RESTAURANT

The Taigersprung restaurant in Yogyakarta, operating in the food and beverage industry, plans to expand after two years of establishment. To meet the needs of the new branch, the restaurant needs to increase production but faces obstacles such as fluctuating raw material prices and issues with shrimp suppliers that do not meet quality standards. The restaurant aims to add shrimp suppliers by evaluating several potential ones. The lack of a structured supplier evaluation method makes choosing the best supplier challenging for the restaurant. This research aims to identify criteria for selecting shrimp suppliers and finding the best one. Through interviews with the restaurant owner and literature studies, the research utilizes the Analytical Hierarchy Process (AHP) and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods. The research results indicate that quality criteria are the top priority in selecting shrimp suppliers, followed by price, delivery, service, and flexibility. Based on TOPSIS calculations, supplier B becomes the restaurant's top priority for collaboration

EFEKTIVITAS BANTUAN UMKM DAN STRATEGI PENGUATAN UMKM DI KOTA MAGELANG

The condition of SMEs during the COVID-19 pandemic requires support from the government. So that the government provides assistance to keep MSMEs afloat. The research aims to determine the effectiveness of government assistance to MSMEs and determine the appropriate strengthening strategy. The research was conducted in Magelang City with the object of research, namely the recipients of BPUM assistance in 2021 as many as 32 respondents. The method of data collection was carried out by observation, interviews, and filling out questionnaires. The analysis in this study includes descriptive analysis, one sample chi-square test analysis, Wilcoxon-signed rank test analysis, and SWOT analysis. The results show different opportunities for each micro-enterprise in obtaining BPUM assistance based on the length of business, type of business, and type of product. Another finding is that BPUM assistance is effective in increasing micro-enterprises in terms of capital, production and added value. However, it is not effective in increasing the workforce. Strategies such as unique products, good relations with partners, mastery of digital marketing, promotion, improving the quality of human resources, innovation and utilization of tourism potential are the right strategies to implement

DAPATKAH TEKNOLOGI INFORMASI MEMENGARUHI KINERJA PEREKONOMIAN? (SEBUAH KAJIAN SPILLOVER DI PULAU SUMATERA)

Mastery of information technology and improvement of human quality is one of the efforts to increase economic output in a region. This study aims to see the effect of information technology on the performance of economic's achievement in Sumatera with the quality of population as a variable control, as well as the possibility of spatial effects between regions in it. The analysis uses panel data covering 154 districts/cities in Sumatera from 2011-2021. Scatterplot analysis and correlation matrix show a positive and strong correlation between the variables of information technology and HDI on economic performance. The results of the Global Moran and Local Moran tests also show a significant spatial effect in terms of the use of information technology and the GRDP per capita of districts/cities in Sumatera. In addition, hot-spots (high-high clusters), cold-spots (low-low clusters), and spatial outliers are formed and show a persistent pattern in 2011 and 2021. The spatial and nonspatial economic performance modeling also shows that computer use is a vital factor affecting regional performance in Sumatera. The spills-over effect that causes positive spatial interactions also indicates that economic progress in an area will affect economic progress in adjacent areas.

ANALISIS PERBANDINGAN KUALITAS PROMOSI, KERAGAMAN PRODUK DAN KEMUDAHAN PENGGUNAAN ANTARA E-COMMERCE SHOPEE DAN TOKOPEDIA

Shopping online through e-commerce in Indonesia is currently growing rapidly. Such as Shopee, Tokopedia, Lazada, Bukalapak, Bli-bli and more. The purpose of this research is to find out whether there are differences in promotion, product diversity and ease of use between Shopee and Tokopedia, which are the pioneers of e-commerce in Indonesia. This research is included in the type of comparative research using quantitative methods. Data collections using a questionnaire with a Likert scale. The number of respondents reached was 300 respondents with a distribution of 150 respondents for each object. The sampling used in this research is purposive sampling which is included in non-probability sampling. While the analysis used is the Mann Whitney difference test with the help of SPSS software version 25. The results showed that only the promotion variable has a significant difference between Shopee and Tokopedia or Ho is accepted, with a significance of 0.04 which is less than 0.050. As for the variables of product diversity and ease of use, there is no significant difference. Each has a significance value of 0.326 for product diversity and 0.432 for ease of use which is greater than 0.050 so that Ho is rejected

APAKAH INSTITUSI PENTING UNTUK PERTUMBUHAN EKONOMI ? BUKTI EMPIRIS DARI ASEAN

Institutional quality plays an important role in supporting economic growth through the reduction of transaction costs. This study aims to analyse the effect of institutional quality on economic growth in ASEAN. The data used is a panel of ASEAN countries for the period 2002-2020. Three variables are used as proxies for institutional quality, namely regulatory quality, rule of law, and voice and accountability, while GDP per capita is a proxy for economic growth. Pooled least squares (PLS) was chosen to estimate the relationship between institutional quality and economic growth. The findings of this study show that all institutional quality variables have a significant effect on economic growth in ASEAN. Specifically, rule of law and voice and accountability exert a significantly positive impact on economic growth. However, it is noteworthy that the quality of regulatory frameworks exhibits a significantly negative impact on economic growth in the ASEAN region. The results of this study confirm the institutional role theory which shows that institutions play an important role in promoting economic growth. This study implies that the formulation of regulations or laws should not overlap so that the execution of regulations can run systematically. In addition, it is imperative to foster public participation as a means of government oversight and quality institutions can create a conducive climate for investment