Human Capital and Value Adding in Public Sector: A Performative Case Study in a Higher Education Institution

Nature/significance: Most Intellectual Capital Accounting Research (ICAR) is primarily quantitative (ostensive) which have not addressed sufficiently the issue of the recognition of human capital (HC) in accounting. This thesis investigates HC practice in the Open University Indonesia (OUI) in developing HC, creating value of HC for OUI and delivering values for OUI’s stakeholders. Design/methodology: The existing theory of HC in ICAR and the practice of HC in public sector motivate this thesis and raise three research questions: 1) What are the elements of HC embedded in HC practice in OUI? 2) How does HC create value for OUI regarding the contribution of HC to the strategic direction and the management of OUI? 3) How does HC contribute to delivering OUI’s proposed set of values for its students? To answer the research questions the analysis of the thesis is divided into three main streams of performative approach to HC: 1) the conceptualisation of HC, 2) the value creation of HC, and 3) the proposition of HC. Findings: The thesis generates three major findings. First, HC is conceptualised by the introduction of personal value (ODL capabilities), social value (teamwork and leadership) and organisational value (flexibility, access and organisational culture) that integrated into HC. Second, the value creation process of HC is a continuous process whereby OUI’s stakeholders add value to each other and keep these values (personal value, social value and organisational value) in equilibrium. Thirdly, HC delivers the proposed set of values to students by aggregating activities-resources-capabilities of HC in value-adding processes. Research limitations/contributions: The thesis has limitations related to performative case study and data collection, however, the thesis has provided strong evidence about the practices of public sector organisations such as universities and can provide reliable information to a broader field of research. The contribution of this thesis for OUI is reconceptualisation of HC as transformation agent related to its processes (open university business model), control (monitoring and evaluation system) and performance (performance and rewards system). Originality/value: This thesis is the first performative case study of HC in ICAR in the public sector using the theoretical frameworks of strategic management. This thesis enhances the extant literature on methodology in HC research and derives practical implications for practitioners in universities, especially in ODL context. Keywords: Performative approach; performative case study; intellectual capital accounting research; public sector; open and distance learning; university

ANALISIS YURIDIS SOSIOLOGIS EFEKTIVITAS PENDAFTARAN HAK ATAS TANAH UNTUK MEMPEROLEH SERTIFIKAT TANAH SEBAGAI BUKTI KEPEMILIKAN ATAS TANAH (Studi di Desa Kebonagung dan ATR/BPN Kabupaten Malang)

Land is an aspect of the land sector that has experienced the impact of the times. It can be seen from the positive impact experienced by the community in the implementation of land rights registration activities. As stipulated by the law to legalize land through sporadic or systematic land registration. So, this land registration activity runs effectively because it is considered that the community has such good benefits for them. The preparation of this research uses research methods with the method of empirical research. Data collection techniques are carried out through observation or field observation as well as direct interviews with respondents and information related to the problem being studied. The data obtained is then analyzed using qualitative descriptives to make it easy to understand. The location of this research is in Kebonagung Village and the ATR/BPN Office of Malang Regency Based on the results of research, the implementation of land rights registration activities to obtain land certificates in Kebonagung Village has been running effectively as measured using the theory of legal effectiveness. The supporting factors for the effectiveness of land registration are from law enforcement itself and adequante facilities and fasilities. Meanwhile, the inhibiting factors for the effectiveness of land rights registration in Kebonagung Village are people who are outside the city, elderly people who need to be assisted by Village Officials in implementing land registration, then the lack of human resources who take care of land registration at the land office and Village Apparatus who help

PENGARUH PENAMBAHAN TEPUNG KULIT PISANG KEPOK DAN KULIT JERUK NIPIS TERHADAP HASIL LULUR TRADISIONAL

Abstrak: Lulur merupakan sediaan kosmetik yang berbahan dasar dari bahan alami segar atau bahan yang sudah dikeringkan bisa berasal dari sayur, buah-buahan dan dari limbahnya. Lulur memiliki fungsi mengangkat kotoran pada permukaan kulit. Tepung kulit pisang kepok dan kulit jeruk nipis dapat dimanfaatkan sebagai bahan tambahan lulur tradisional karena mengandung flavonoid dan vitamin C yang berfungsi sebagai antioksidan dan dapat mencerahkan kulit. Penelitian ini bertujuan untuk 1) mengetahui pengaruh penambahan tepung kulit pisang kepok dan kulit jeruk nipis terhadap sifat organoleptik lulur tradisional yang dilihat dari aroma, warna, tekstur dan daya lekat  serta kesukaan panelis 2) mengetahui hasil lulur tradisional yang paling  baik. Penelitian ini merupakan jenis penelitian eksperimen dengan variabel bebas penambahan tepung kulit pisang kepok dan kulit jeruk nipis sebanyak (8,5g : 1g), (7,5g : 2g) dan (6,5g : 3g). Variabel terikat yaitu sifat fisik lulur tradisional yang dilihat dari aroma, warna, tekstur dan daya lekat serta kesukaan panelis. Penggumpulan data menggunakan metode observasi untuk uji organoleptik yang dilakukan oleh 30 panelis. Data hasil uji organoleptik dianalisis dengan bantuan program SPSS menggunakan uji anava tunggal. Hasil penelitian menunjukkan  bahwa 1) terdapat pengaruh penambahan tepung kulit pisang kepok dan kulit jeruk nipis terhadap hasil lulur tradisional dilihat dari aroma memiliki nilai signifikan 0,000 (sig<0,05), warna memiliki nilai signifikan 0,000 (sig<0,05), tekstur memiliki nilai signifikan 0,004 (sig<0,05), daya lekat memiliki nilai signifikan 0,010 (sig<0,05) dan tingkat kesukaan panelis memiliki nilai signifikan 0,000 (sig<0,05). 2) Hasil lulur tradisional yang paling baik dan paling disukai panelis terdapat pada lulur X3 yaitu pada penambahan tepung kulit pisang 6,5g dan kulit jeruk nipis 3g dengan kriteria beraroma jeruk nipis, ada aroma manis kulit pisang dan tidak berbau menyengat, berwarna coklat muda , lulur mudah melekat pada kulit, mudah lepas ketika digosok , bertekstur  kasar (terdapat banyak butiran scrub tepung kulit pisang kepok) dan dapat mengangkat kotoran pada permukaan kulit.. Kata Kunci: Tepung kulit pisang kepok, kulit keruk nipis, lulur tradisional       Abstract: Scrub is a cosmetic that’s made from fresh ingredients or dried material can be derived from vegetable, fruits and their wasted. Scrub has a function to remove dirt on the skin surface. Kepok banana’s peel flour and lime’s peel may be used as traditional scrubs additives because it contains flavonoids and vitamin C is function for antioksidan and good for skin. The research aim to 1) to know determine the effect of adding kepok banana’s peel flour and lime’s peel by it is organoleptic nature comprising fragrance, color, texture and adhesion withmost favorit. 2) to know the results of the most favorite traditional scrubs. The research constitutes an experimental research with independent variable is adding of kepok banana’s peel flour and lime’s  peel (8,5g : 1g), (7,5g : 2g) and (6,5g : 3g). Ddependent variable is organoleptic nature (fragrance, color, texture and adhesion with level of preference. Data collection is the by use observation method throught organoleptic test conducted by 30 panels. Tthen the results was analyzed by using SPSS program applying single anova test. Based on the result of single anova test know determine the effect of adding kepok banana’s peel flour and lime’s peel by it is organoleptic nature comprising fragrance has significant value 0,000 (sig<0,05) , color fragrance has significant value 0,000 (sig<0,05), texture fragrance has significant value 0,004 (sig<0,05), adhesion fragrance has significant value 0,010 (sig<0,05) and the most favorite traditional scrubs fragrance has significant value 0,000 (sig<0,05). Results preferenced scrubs on scrubs product X3 (6,5g : 3g) with criteria lime’s  peel fragrance’s, sweet banana’s peel but not smelly, has light brown color, has adhesive stability, rough texture and can remove the dirt on the skin surface. Keywords : kepok banana’s peel flour, lime’s  peel, traditional scrub

Digital Storytelling in Enhancing Student Behavioral and Cognitive Engagement in an EFL Classroom

Digital storytelling is considered as one of pedagogical tools that promotes student engagement in the classroom. This research is aimed to examine the process of creating digital storytelling in enhancing student behavioral and cognitive engagement in EFL classroom. To achieve the aim, this research employed qualitative case study with 36 students as the participants in tenth grade and the data gained from classroom observation, interview, and document analysis. The findings reveal that the students enhanced their behavioral and cognitive engagement throughout the process of creating digital storytelling project, namely introduction to example of digital storytelling project, brainstorming the ideas of digital story, drafting and making storyboard, and presenting digital story. Upon the process, the active behavioral engagement was demonstrated, where the students actively shared ideas, responded to teacher’s question, participated in discussion, followed the instruction, and completed digital storytelling project. However, this research also found out that the students demonstrating the passive behavioral engagement. They appeared to have listened to the instruction, but not asking or responding to teacher’s question and disinterested to the assignment. The student cognitive engagement was enhanced along the creation of digital storytelling process. It could be seen when the students actively used their prior knowledge and made the connection between their prior knowledge and the new information to create more structural knowledge and understand more complex knowledge in developing their digital story. This research has the implication to help the teacher engaged the students in the comfortable learning environment and promote 21st century learning

Review on Compilation of Financial Statement Based on SAK ETAP (Financial Accounting Standard for Small and Medium Entities) at PT. RIZKY SAPUTRA in Periode September 2014

The research has been done in PT. Rizki Saputra in Bandung, Indonesia. The purpose of the research is to the preparation of financial statement based on SAK ETAP (Financial Accounting Standard for Small and Medium Entities) at PT. Rizky Saputra period September 2014 applicable for UMKM (Small and Medium Entities) in Indonesia. The method used is descriptive research, which aims to provide a clear picture of the state of the company, which acquired the data, collected and analyze and compared with the theories and the existing litelature on the litelature review in order to obtain a conclucion. Based on the results of the research, preparation of financial statements at PT. Rizki Saputra has been conducted by the author in accordance with SAK ETAP (Financial Accounting Standard for Small and Medium Entities) applicable in Indonesia. From this research, the researcher compose financial statement same with the rule of SAK ETAP (Financial Accounting Standard for Small and Medium Entities).   Keywords : Compilation Financial Statement, SAK-ETA

HUBUNGAN DETERMINASI DIRI DAN KECERDASAN ADVERSITAS TERHADAP KONFLIK PERAN GANDA IBU BEKERJA DI KOTA JAMBI: THE RELATIONSHIP BETWEEN SELF DETERMINATION AND ADVERSITY QUOTIENT TO WORK-FAMILY CONFLICT ON WORKING MOMS AT JAMBI CITY

Introduction Work-family conflict commonlly happens in every female workers, specially on working moms. A person who have a high commitment, endurances and great problem solving ability will decreased the work-family conflict intention in daily activities. Self determination and adversity intelligence are variables whose influences on commitment, endurances and problem solving ability. This study aimed to prove whether there was a relationship between self determination and adversity intelligence to work family conflict on working mom in Jambi City.Method This research used cross sectional approach. The population were the working moms on Jambi City. Sampling used quota sampling technique amount of 200 respondents. The data collected by self determination, adversity intelligence and work-family conflict scale. The data were analyzed by Multiple Regression Analyzed in JASP 0.9.0.0.Results This study showed that there was a relationship between self determination and adversity intelligence to work family conflict. Self determination and work family conflict on working moms in Jambi City with rx1y = -0,344 with p = 0,01 (p < 0,05). Adversity intelligence and work family conflict on working moms in Jambi City with rx2y = -0,300 with p = 0,01 (p < 0,05).Conclusion And Recommendation The correlation between these variables has a negative direction which mean that if one variable increase then it will decrease the other variable. Simultaneously self determination and adversity intelligence has a contribution up to 24,1 % and 75,9 % were influenced by another variables whos not measured in this research.Work-family conflict could decreased along the high of self determination and adversity intelligence on subjects. Keywords : Self Determination, Adversity Intelligence, Work-Family Conflict, Working Moms. ABSTRAK Pendahuluan Konflik peran ganda sering terjadi pada pekerja wanita, terutama pada ibu yang bekerja. Seseorang yang memiliki komitmen yang tinggi, daya tahan dan kemampuan menyelesaikan masalah yang baik akan menurunkan intensi konflik peran ganda dalam menjalani aktivitas sehari-hari. Determinasi diri dan kecerdasan adversitas adalah variabel yang dapat mempengaruhi komitmen, daya tahan serta kemampuan penyelesaian masalah. Penelitian ini bertujuan untuk membuktikan apakah ada hubungan antara determinasi diri dan kecerdasan adversitas terhadap konflik peran ganda pada ibu bekerja di Kota Jambi. Metode Penelitian ini menggunakan pendekatan cross sectional. Populasi dalam penelitian ini adalah ibu bekerja yang ada di Kota Jambi. Metode sampling menggunakan teknik quota sampling dengan jumlah total 200 responden. Data dikumpulkan dengan menggunakan skala determinasi diri, kecerdasan adversitas dan konflik peran ganda. Data dianalisis menggunakan Analisis Regresi Berganda pada JASP 0.9.0.0. Hasil Penelitian ini menunjukkan bahwa ada hubungan antara determinasi diri dan kecerdasan adveritas terhadap konflik peran ganda. Determinasi diri dan konflik peran ganda pada ibu bekerja di Kota Jambi dengan rx1y = -0,344 dengan p = 0,01 (p<0,05). Kecerdasan adversitas dan konflik peran ganda pada ibu bekerja di Kota Jambi dengan rx2y = -0,300 dengan p = 0,01 (p<0,05). Kesimpulan Dan Saran Korelasi antara variabel ini adalah korelasi negatif dimana ketika satu variabel meningkat makan akan menurunkan variabel lainnya. Secara simultan determinasi diri dan kecerdasan adversitas memiliki kontribusi sebesar 24,1 % dan 75,9 % dipengaruhi oleh variabel lain yang tidak terukur dalam penelitian ini. Konflik peran ganda dapat menurun sejalan dengan tingginya determinasi diri dan kecerdasan adversitas pada individu. Kata Kunci : Determinasi Diri, Kecerdasan Adversitas, Konflik Peran Ganda, Ibu Bekerja.    

THE INFLUENCE OF SELF SERVICE TECHNOLOGY TOWARD INTENTION TO US AND INTENTION TO CHANGE TECHNOLOGY THROUGH ATTITUDE TOWARD SPECIFIC TARGET AND USEFULNESS

This research aims to focus on the examination of factors that influence consumer attitudes toward, and adoption of self-service technologies (SST) since advances the technologies have allowed service providers to incorporate many different technologies into the delivery of their services. These technologies have been implemented in the service encounter for the customer to use with varying degrees of success. The practical application of these findings may guide marketers to emphasize issues related to certain critical constructs when utilizing SST in their service delivery. A self-completion questionnaire was developed and administred to banking customers in Jakarta to obtain data pertaining to this research model’s of the adoption process for SST is developed and tested across three different technologies used in the banking industry. One of these technologies (ATM) has been available for many years and is widely adopted, othertechnologies (e-banking and phone-banking) are relatively new to the marketplace. Findings support was found for the predicted relationship between inseparability, shared responsibility, emotions and service loyalt

FINAL REPORT THE POTENCIES OF PULAU MASPARI AS A TOURISM DESTINATION IN SOUTH SUMATERA

The title of this final report is the potencies of Pulau Maspari as a tourism destination in South Sumatera. The report discusses the potencies of Pulau Maspari as a tourism destination in South Sumatera. The writer used qualitative method in this research. The writer collected the data by using observation and interview. In this report, the writer analyzed the data from observation and interview by using theories of Utama (2015) about four aspects that must be considered in tourism potency. The writer concludes that PulauMaspari has the potency to be one of tourism destinations in South Sumatera. In developing Pulau Maspari as a tourism destination, the tourism institution that manages Pulau Maspari should make main and supporting facilities in this island

THE POTENCIES OF PULAU MASPARI AS A TOURISM DESTINATION IN SOUTH SUMATERA

The title of this final report is the potencies of Pulau Maspari as a tourism destination in South Sumatera. The report discusses the potencies of Pulau Maspari as a tourism destination in South Sumatera. The writer used qualitative method in this research. The writer collected the data by using observation and interview. In this report, the writer analyzed the data from observation and interview by using theories of Utama (2015) about four aspects that must be considered in tourism potency. The writer concludes that PulauMaspari has the potency to be one of tourism destinations in South Sumatera. In developing Pulau Maspari as a tourism destination, the tourism institution that manages Pulau Maspari should make main and supporting facilities in this island