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The production of ceramic creates scrap material that is often wasted. The aims of this study are to know the influence of size and material on scrap material and the role of accounting in managing the environment. The results show that product size and material used together have an effect on scrap material. Partial testing shows that only materials used have a positive and significant effect on the emergence of scrap materials. The accounting treatment is done by debiting Cash IDR 5,258,753.99 and crediting Work in Process-Raw Material Cost IDR 5,258,753.99. The cost of goods manufactured of ceramic products after accounting treatment for scrap material is lower than before. The selling price also decreased for the same product. The operating profit will increase IDR 5,013,038.64 (use original selling price) and decrease IDR 1,272,112.67 (use selling price after treatment for scrap material). The emergence of scrap material causes environmental problems. Environmental accounting overcomes this by removing scrap material from its place. The transfer is done by selling at a price of half the standard price. The proceeds from the sale are treated as a deduction from the cost of raw materials in an account in the Work in Process-Raw Materials Cost credit.

MSMEs in the ceramics industry are still experiencing a difficult period even though they have entered the post-pandemic period. Will competitive advantage be created from supply chain collaboration in terms of obtaining resource information which will ultimately create innovation and increase market demand? This research involved 200 ceramic MSMEs in Bali with the condition that the perpetrators had been running their business for more than one year, analyzed with SEM-PLS with the SmartPls processing tool. The results show that the relationship between market demands has a positive effect on competitive advantage and will give a boost to the performance of ceramics SMEs. While the collaborative relationship of innovation value does not have a positive effect on performance and competitive advantage because so far ceramic SMEs, especially photocatalysts, are still relatively new and are still running their business in one small group and no organization has yet been formed to support the acquisition of information related to the innovations to be carried out. This research also shows that the mediation of competitive advantage is the perfect mediation in creating market demand in improving the performance of MSMEs.

Creating a green hospital environment is a variety of maintaining environmental cleanliness, water, electricity, and green nutrition. This study determines the implementation of green hospitals by creating the quality of nutrition provided through training and training to create sustainable employability at the Arifin Nu'mang Hospital, Indonesia. This research method is quantitative, and the study uses 2 types of population, so that the authors conducted a cluster, the population this study were 27 Nutrition Installation officers using total sampling and 250 hospitalized patients in the last 3 months using simple random sampling and the final sample used was 180 with the solving formula. The results showed that the quality of nutrition services in hospitals was more supported by the increase in the work capacity of nutrition installation officers. The workability creates a high level of work awareness and responsibility, and the workability variable is a good intervening variable on the quality of nutritional services. Training needs to be improved in increasing knowledge for the sustainability of the green hospital at Arifin Nu'mang Hospital. The results of this study contributed to the lack of a green hospital concept regarding the role of knowledge and training in improving the quality of nutritional services. Different from other research is the ability to distinguish between knowledge and training in measuring the quality of nutrition services; knowledge is a form of understanding that requires stimulation, while training is a form of action that is carried out deliberately in achieving goals.

The purpose of this study was to determine the effect of ease of use, transaction success rate, and technological system capability on trust and to determine the effect of ease of use, transaction success rate, technology system capability and interest in transaction using mobile banking. This research was conducted at PT Bank NIAGA which is located in Denpasar. The data collection technique used a questionnaire to 160 PT Bank NIAGA customers who were selected as samples. Data were analyzed by Structural Equation Modeling (SEM) with AMOS program. Ease of use, transaction success rate, and technology system capability have a positive and significant influence on trust and interest in transacting using mobile banking. This means that the better the ease of use, the success rate of transactions, and the capability of the technology system, the higher the customer trust and interest in transactions using mobile banking.

The technological era is a dilemma in the economic growth of a region. The policy of economic development, at least, contains two main objectives to be achieved, namely growth and equity. These two goals are usually in conflict with each other. That is, if growth reaches a high level, then equity reaches a decline so that the conscious effort to create a balance is one of the goals of development. Growth to increase income per capita is an effort in progress to increase output (through the use of factors of production with or without technological change) continuously in the long run, which is always associated with population growth. Because with high output growth coupled with high population growth, the growth of output will become a new problem, so efforts to overcome unemployment are also a crucial part of development. Equitable distribution of fixed income is one of the critical issues faced by an economy. Doing a real business venture so that the rent is more evenly distributed is an essential responsibility of an economic system. The development of an economy will cause changes that are not always good due to the use of labor. This sometimes causes the number and level of unemployment to increase, along with population growth. Finally the paper considers whether there is any evidence of government expenditure, Private investment and poverty rates on Income distribution in East Kalimantan Province is Significantly influenced but Economic is not Growth.

Purchasing decisions on the Traveloka application has experienced a significant decline since the Covid-19 pandemic outbreak. Ticket returns and refunds that occur due to travel restrictions have resulted in a decline in Traveloka's brand image. This study aims to analyze how brand image mediates the effect of perceived ease of use, electronic word of mouth and content marketing towards ticket purchasing decisions on the Traveloka application which was conducted on 130 respondents using the Traveloka application. The research was conducted in June 2021 with data analysis using SmartPLS 3.2.0 software. The results show that perceived ease of use had a negative impact on purchasing decisions, either directly or indirectly through brand image. Electronic word of mouth had a positive impact on purchasing decisions either directly or indirectly through brand image. Content marketing had a negative and significant impact on purchasing decisions, while indirectly through brand image had a positive and significant impact. The role of brand image was very important in increasing the effect of perceived ease of use, electronic word of mouth and content marketing towards purchasing decisions.

This article aims to discuss the model of humanism education based on local wisdom in elementary schools (SD) in Bali. This research is qualitative research whose data collection was obtained through literature study, observation, and interviews with education observers, parents, and education administrators, in Denpasar, Badung, and Gianyar. The results of the data obtained were analyzed descriptively by applying the learning theory of humanism. The results of the study show that first, some of the humanism education materials based on local wisdom in elementary schools were studied based on the principles of Balinese Hindu cultural values, namely Catur Asrama (four stages of life), Tatwam Asi (life filosofy), Tri Kaya Parisudha (three concept of human behavior), and Tri Hita Karana (three concept of human relation). The cultural values of local wisdom are synergized with materials sports to hone intelligence kinesthetic students, materials science and mathematics to hone intellectual (academic) intelligence, as well as language material (Indonesian, English), social sciences, arts-culture, and religion to hone social intelligence, intelligence mental, and spiritual intelligence of students. Second, the principles of local wisdom were applied so that students have a holistic intelligence that intelligence has a physical dimension, intellect (logical reasoning), social, mental, and spiritual.

Public Policy is a factor in supporting or hindering situations in Independent learning activities and the concept of entrepreneurial activities are a unique collaboration, but based on 8 activities in independent learning, there is no mentioned in explicit of social entrepreneurship that intersects with local wisdom of a region, while social entrepreneurship is a concept that can solve social problems with a business approach. An ideal social entrepreneurship, directed and sustainable can be carried out through higher education activities oriented to the development of social entrepreneurship. Graduates are expected to become agents of change who can make a socio-economic contribution by providing new opportunities for the community. The purpose of this study was to identify, photograph, identify and map the development of an independent learning curriculum based on social entrepreneurship in universities, especially the Economics and Business faculties of all universities in Bali Province. The research method is descriptive qualitative, while the determination of the sample is carried out by the saturated sampling method (all members of the population are members of the sample). Data collection uses a combination of approaches that include surveys, observations, field studies, and interviews. The results obtained a research concept model related to IL-IC by adopting social entrepreneurship and Balinese local wisdom.

Drug abuse and illicit trafficking is a complex problem, both causative and related factors. The countermeasures require a multidisciplinary approach, as well as integration across government sectors, as well as the integration of all parties, as well as the role of commitment and the entire community. In this regard, to determine the extent of public understanding and understanding of drugs, there is a positive relationship between improving the quality of human life and its maintenance. Society as a whole and the interaction between the two, it is necessary to empower the community through improving the quality and capacity of human resources in the context of preventing and overcoming drug trafficking. There are many creative ways to invite people to preventing drugs. One of the things that can be maximized is creativity and local wisdom such as urban farming as a medium for drug prevention. The Participants knowledge before socialization can be identified from the pre-test activities, most of which 60% have less knowledge about drugs and 70 % have less knowledge about urban farming. while after socialization the post-test results are mostly good 90% regarding the types of drugs and the impact of drug abuse compared to those with good knowledge regarding urban farming 95% The results of the activity showed that the youth organization had understood the dangers of drugs abuse for their character building. In addition, they were eager to be entrepreneur regarding urban agriculture. The Education Institution such as Universitas Mercubuana together with the local government seeks to empower the community, especially in areas prone to illicit drug trafficking, so as not to fall into the illicit business by providing training and entrepreneurial skills so that people in the area are able to live independently and have a stable economy.

This study aims to investigate the relationship between Perceived Usefulness and Perceived Risk on Intention to Use mediated by attitude on the use of Fintech with the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) theoretical approaches. The testing of the model used primary data, namely by distributing online questionnaires using the google form application. The respondents were 202 banking and marketplace services users domiciled in the Greater Jakarta area (Jabodetabek). Data were collected using the non-probability sampling method data analysis using the multiple regression method with the Smart PLS version 3.0 program. The study results show that Perceived Risk and Perceived Usefulness positively affect Intention to Use and attitude mediates the relationship between Perceived Risk and Perceived Usefulness on Intention to Use. This research is the first attempt to use digital banking service users simultaneously in Indonesia with two theoretical approaches.

This study develops an exploration system that connections Green groundbreaking initiative, green worth advancement improvement, and the upper hand in business supportability. This investigation depicts the impact of the groundbreaking green initiative on the maintainable upper hand and talks about esteem development's interceding impact utilizing an underlying condition model (SEM). The examination results tracked down that green groundbreaking authority has a critical constructive outcome on esteem development and the reasonable upper hand. Besides, the investigation tracked down that groundbreaking green administration on the upper hand was incompletely interceded by esteem advancement. Industrialization and globalization have had a positive impact on economic growth, but on the other hand to be a major cause of environmental violations in this modern world, so most companies required to focus on environmentally friendly concepts to achieve sustainable company performance, so that green transformational leadership provides positive development in sustaining competitive advantage through the creation of green innovation values.

One of the worlds of education is an independent and intelligent student program. This study aims to determine the role of KBV theory and training through work skills and technology in evaluating teacher teaching performance in Kupang and Bali, Indonesia. This research method is quantitative; with SEM analysis, the sample used was 450 high school teachers, the sample was taken deliberately. Sharing knowledge that is done by the teacher motivates to improve work ability. Technology during the COVID-19 pandemic played a very big role in improving teacher teaching performance with the support of training because this gave teaching abilities for every teacher in Kupang and Bali, Indonesia. The ability to distinguish between knowledge and training in the absorption of technology to create quality and sustainable education. This study only uses two provinces in Indonesia as an analytical study with implementation only in the world of education. Knowledge, ability, and training are forms of understanding that require stimulation, while technology is a means of infrastructure during the Covid-19 pandemic. The results of this study contribute to the world of education, especially at the high school level because there is no concept of quality continuing education.

Business Sustainability is closely related to the green environment and of the products produced, photocatalyst is one of the strategies in caring for the green environment. The benefits of this product are a very important opportunity for small business actors where ceramic SMEs have never developed photocatalyst green products. This study uses SEM-PLS analysis, with SmartPLS software as a processing tool where data is obtained from 300 business actors developing green products (photocatalysts) spread across Indonesia; data collection is carried out directly using questionnaires with stratified purposive sampling method and obtained research samples totaling 200 SMEs. This research shows that the development of green products can be a perfect mediation in bridging the absorption capacity and business sustainability. The development of green products encourages the spirit of obtaining information, interpretation, internalization and facilities by SMEs so as to provide increased productivity, increase production quality, increase environmental friendliness and more dissemination to the green product market. However, the green environment cannot drive the sustainable performance of SMEs because it is not fully understood that the green environment is driving its products but rather to market needs and profit targets and existing market needs.

Technological advances, especially during the Pademi19 era, demand the use of technology in all fields. The company is engaged in online retailing because consumers worldwide in developed and developing markets shop online to buy products. It also changes the behavior patterns of the world community in general and the Indonesian people in particular in carrying out their daily activities. In this literature, it becomes increasingly important to understand the factors that influence online shopping repurchase intention. This study aims to explain the integration of TAM in influencing online repurchase intentions. The sample used as many as 182 respondents using purposive sampling techniques, namely men or women aged between 18 to 36 years, have a minimum of high school education or equivalent and live in Denpasar. Data were analyzed PLS (Partial Least Square) analysis technique using SEM. The results of the research variable perceptions of reliability, perceived privacy and perceptions of web design have a positive and significant effect on repurchase intention. The role of customer service perception mediates the effect of web design on repurchase intention.

Analyzing the effects of Internal Factors, Local Government Interventions, External Factors and Policies of Bank Indonesia and the Financial Services Authority on Profitability with External Factors as Moderating Variables at Regional Development Banks in Indonesia. Sample this research is a Regional Development Bank of 24 Banks with research data from 2010 to 2018. A total of 24 Regional Development Banks throughout Indonesia were sampled from 2010 to 2018, so the observation data in this study includes 216 research data and there are 80 outlier data so that the data processed in this study with 136 data processed in the study. Analysis of the data in this study used Structural Equation Modeling with Warp PLS Program and internal actors gave a significant influence on profitability, Intervenes local government gave insignificant influence on profitability, External actors gave a significant influence on profitability, policy Bank Indonesia and financial services authority gave insignificant influence on profitability, Policy Bank Indonesia and financial services authority gave a positive and insignificant influence on profitability with external factors as moderation at the Regional Development Bank in Indonesia.

Several administrative areas in Bali are not ready for an effective spatial regulation for the tourism industry resulting in large-scale land conversion, including changes in productive agricultural land for tourism and other industrial needs. These changes allow environmental damage that threatens the performance and sustainability of tourism in Bali. The purpose of this study was to investigate the seven factors of ecotourism success, and their impacts on quality tourism experiences and sustainable tourism. The research was conducted in Bali by taking 200 samples from four village samples. The analysis used was Structure Equation Modeling (SEM) assisted by the Partial List Square (PLS) application. The results show that the research model yielded feasible Goodness of Fit. The results also show that ecotourism as a source of income was unable to support economic and infrastructure development. Community involvement had no significant impact on conservation efforts. Conservation had no impact on ecotourism performance. Services did not have any an impact on tourism performance. Thus, ecotourism as a source of income, community involvement, conservation and services as successful factors in improving ecotourism performance are strategic management priorities to build quality tourism experiences and sustainable tourism.

The culinary business sector is the choice of the COVID-19 pandemic;Women entrepreneurs and the informal sector are looking for a foothold in the COVID-19 pandemic, which will lead women to develop creative businesses. This study examines the role of supply chain management in mediating the role of social capital and marketing performance, innovation on marketing performance, and the mediating role of sharing knowledge on marketing performance among women entrepreneurs in Bali. Purposive sampling is used in the sampling technique, with 229 samples used, the Structural Equation Modeling (SEM-PLS) analysis technique with SmartPLS for application processing. The results showed that in order to increase sales, retain customers and reach a high market, good quality products and services owned by the supply chain, from social networking relationships and knowledge sharing, are needed. However, the increase in marketing performance cannot increase even though women entrepreneurs have strong relationships. © 2021 by the authors;license Growing Science, Canada.

The study of productivity effects of changes in education, work experience, and age of labor force is of paramount importance because it has a direct impact on high and low performers among organizations. However, there is a significant gap in studies on exploring the quality of such work-life in Indonesia. This study seeks to analyze 1) the productivity effects of changes in education and age of the labor sector; 2) the productivity effect of work experience; and (4) the productivity effects of wages on craftsmen's lurik weaving fabric in Klaten district of Indonesia. The results drawn from this study show that 1) the level of education has significant effects on labor productivity; 2) the age composition of the labor force has a significant impact on productivity; 3) work experience can make a significant influence on labor productivity though it has a negative value; and 4) work wages cannot significantly influence on labor productivity.

Purpose: The study aims to explain the role of business innovation strategies mediating the effect of entrepreneurial orientation on the performance of SMEs. Approach/Methodology/Design: The method of determining the sample used is purposive sampling, the culinary sector SMEs in Denpasar City. The sample used was 120 culinary SMEs represented by the owner/manager as respondents. Data collection is done by distributing questionnaires offline and online using Google forms that have been tested for validity and reliability. The data analysis technique used is the SEM-PLS Analysis. Findings: The results showed that the entrepreneurial orientation variable positively and significantly affects business performance. Entrepreneurial orientation has a positive and significant effect on business innovation strategies, and business innovation strategies also have a positive and significant effect on business performance. Practical Implications: Therefore, the culinary sector SMEs in the Denpasar city must always improve its entrepreneurial orientation culture, especially in the courage to bear the risk, increase innovation in distribution innovation to customers be able to improve their business’s performance achievements. Originality/Value: The business innovation strategy can significantly mediate the effect of entrepreneurial orientation on the culinary sector SMEs' business performance.

To conduct business in the global market in the era of digitalization, hotels need to pay more attention to the complaint behavior of guests with different cultures to adjust their methods of handling these complaints. The purpose of this study is to analyze the influence of Hofstede's five cultural dimensions on the complaint behavior of guests. This study also offers strategic solutions for hoteliers in facing various kinds of complaint behavior from guests with different cultures. This research was conducted on tourists who have stayed in five-star hotels in Badung Regency – Bali, with a total sample of 110 respondents. The data were col-lected through questionnaires. The data analysis was performed using the structural equation model (SEM) with the partial least square (PLS) approach. The results of this study indicate that the power distance cultural dimension has a significant influence on public action and private action. Uncertainty avoidance, individualism versus collectivism, and long term versus short term orientation dimension have a significant influence on public action and private action. The culture of masculinity versus femininity has a significant influence on private action and no action.

In a turbulent business environment, company personnel are required to always make continuous improvements to the systems and processes used to generate value for customers and connect the performance of their employees. The purpose of the study was to analyze the extent of connectivity continuous improvement program and employee performance. The subjects of the study were employees of PT Kitadin Site Embalut located in Kutai Kartanegara Regency, East Kalimantan Province (Indonesia). Determination of the sample using probability sampling techniques totaling 60 employees and data processed through Multiple Linear Regression Analysis. The conclusions obtained based on field interviews is: employee development and training variables, improvement of work quality and productivity, and building cooperation between work teams has a significant effect on employee performance. Meanwhile, employee involvement in problem solving and good communication has no significant effect on employee performance. Employee involvement in organizational events is expected not only to the same person continuously, but in rotation. The things that need to be improved are that each employee must be able to openly communicate with fellow colleagues, as long as it is related to work related to the company.Keywords: Continuous improvement program, Employee performance, Indonesia.JEL Classifications: J24, L2DOI: https://doi.org/10.32479/irmm.9161

This study aims to analyze the effect of promotion, service quality, and trust on interest in becoming a customer at a private bank. The population in this study was customers of PT. BPR Mertha Sedana with a sample size of 100 people. This type of research is quantitative with data collection techniques using questionnaires, and the data analysis technique used is multiple linear regression analysis assisted by the SPSS program. The results of the analysis show that Promotion has a positive and significant effect on student interest, with a significance value of 0.034. Service quality has a positive and significant effect on student interest, with a significance value of 0.000. Trust has a positive and significant effect on the decision to become a customer, with a significance value of 0.000. Promotion, service quality, and trust together have a positive and significant effect on the decision to become a customer, with significance value of 0.000 so that the hypothesis is accepted.