Ecological awareness, labelled with green, has been a familiar icon for institutions and businesses around the world. Higher education, especially Polytechnic serving as a vocational institution preparing students for workplace, needs efforts to equip its graduates with ecological awareness and knowledge....

Entrepreneurship is related to development. Opportunity recognition is considered an important part of realizing entrepreneurial action and sustainable development. Sustainable entrepreneurship has the initial goal of entrepreneurship while still prioritizing the issues of social (human), environmental...

The Covid-19 pandemic has affected many countries around the world, including Indonesia. Due to the pandemic, the higher education teaching has been disrupted. Teaching and learning activities cannot be done in-person and are switched to a virtual learning system. Therefore, this study analyzes the effectiveness...

This research is motivated by the problems which arise during online lectures in this pandemic period. The Project-Based Learning (PBL) method using Vlog as the project is applied in online English classes, with the aim that the learning process takes place effectively and efficiently so the competency...

This paper is the result of research that produces a design consisting of a production economic management model in designing a product. The problem that is often faced is that there is no synchronization between product planning and production economics, with the aim of making a product design management...

The objectives of this research are twofold: 1) to analyze the effectiveness of Cleanliness, Health, Safety and Environmental sustainability (CHSE)-based health protocols implementation for the hospitality industry in Kupang City, and 2) to identify the impact of Cleanliness, Health, Safety and Environmental...

This research is conducted in Fulan Fehan which is located in Dirun Village, Lamaknen District, Belu Regency, East Nusa Tenggara. This Fulan Fehan Tourism Destination is designated as one of the event venues or destinations that organizes the annual event in the form of a Festival. The Fulan Fehan Festival...

This study aims to: 1) find out how the role of social media in selling used clothing online in the city of Kupang; 2) Knowing the factors that influence the sale of used clothing online in the Kupang city. Data was collected using the methods of observation, interviews, and documentation. This study...

One business with good prospects for development in Timor Tengah Selatan Regency is raising laying hens and distributing chicken feed because the community/consumer need for chicken eggs increases both for household consumption needs and raw materials of various types of cakes, and culinary. This type...

This study aims to: 1) To determine the empowerment of women in order to improve the family economy through the Women Farmers Group.2) to find out the supporting and inhibiting factors of the Women Farmers Group in improving the family economy. This research is a descriptive research with a qualitative...

Rural areas have very diverse potential, both the potential of natural resources, cultural resources of the community, and the creative resources of local communities. The diversity of these resources has the potential to be developed as a product of rural community-based tourist attractions to improve...

There is great potential in the gastronomic tourism sector because this gastronomy provides added value when compared to culinary tourism offered abroad, so gastronomic tourism actually plays a very important role in maintaining the existence of local food. Even so, during the COVID-19 pandemic, the...

This study aims to analyze the implementation of the revaluation of State Property (BMN) assets at Politeknik Negeri Bali (PNB) in accordance with the Presidential Regulation of the Republic of Indonesia Number. 75 of 2017. The sampling technique used is saturated sampling, with a total of 23 respondents....

This research aims to assess the COVID-19 pandemic on tourist attractions in Kupang Regency of Nusa Tenggara Timur (NTT) Province of Indonesia. We limit the study sample to seven tourist attractions that are officially managed by the Kupang Regency Government. The type of research used is that of descriptive...

This paper aims to describe the state of cultural heritage sites in Manado City that are poorly maintained, damaged, changed in function, and the challenges of developing Manado city center as a heritage area. In developed countries, the old city area with historic sites is well preserved, even though...

The current study examines the importance of lecturer job satisfaction in universities in Indonesia. Job satisfaction has an important role in increasing job involvement. The results of previous studies have shown that there is a positive relationship between lecturer job satisfaction and employee performance...

The need for learning models for students in vocational education is certainly different from learning for students in academic or scientific education. An in-depth analysis of the need for subject matter that is indeed in accordance with the characteristics of vocational education is needed more than...

Students’ ability in spoken or spoken language can be seen in communicating and presenting in public. This study aims to determine the level of use of spoken language in virtual presentations of Bali State Polytechnic students. This is important to do because there is a tendency to use words, terms,...

Bali is a small island of extraordinary natural beauty and cultural appeal. This island’s stunning qualities make it one of the world’s most popular tourist destinations. According to TripAdvisor, Bali was chosen as the world’s best tourist destination in 2021. Therefore, this study aims to identify...

This research aimed to analyze the impact of cleanliness, health, safety, and environmental sustainability (CHSE) on consumer satisfaction at the Zoom Hotel Mulawarman Samarinda. The research method was quantitative research. The research population was visitors who came and stayed at least once and...

The availability of infrastructure will affect the level of community access to resources, ultimately encouraging economic growth and reducing poverty levels. This study aims to cluster the provincial governments in Indonesia based on fixed asset ownership and economic growth during the 2015-2019 period....

Poverty alleviation is not only supported by government social assistance, but is carried out through government policies and real work programs from the community. One of them is strengthening of Rural-Owned Enterprises Institutions through the provision of micro business capital and digital innovation....

A new problem in 2019 apart from the absence of a new location for coal reserves was the limitation of coal production by the Minister of Energy and Mineral Resources of the Republic of Indonesia. These problems indicate that there are not only external problems with the company. However, internal company...

Cold Batik is one example of environment friendly process batik and safe for children because it does not use a stove to heat the wax barrier during the process. The process of cold batik is the same as the process of hot batik but different in the canting. Canting is a tool to make a cross wax on the...

This study aims to reconstruct the compliance model of Compliance Risk Management (CRM) based on taxpayers’ compliance risks. Reconstruction of the tax compliance model utilized the approach of historicity, rationality, and actuality. The CRM reconstruction process equipped results from the observation...

In the past two years, technology has been evolving rapidly due to the pandemic outbreak in the whole world, and invoking a significant surge in usage of education technology. During thesetimes, both teachers and students have been gradually becoming digital natives in carrying out teaching-learning...

The risk-based audit approach focuses on identifying and assessing material risks as well as risks that have the potential to hinder business strategy. Moreover, this approach will help the auditor plan a more targeted audit to make the implementation and reporting stage easier. This risk-based audit...

The purpose of this research is to cluster provincial and districts or cities governments in Indonesia based on PMK Number 120 PMK-07-2020 about Regional Fiscal Capacity Maps. The index value is obtained from the income variable, predetermined income, and certain expenditures. The analytical tool used...

This research was conducted in Blimbingsari Village, Melaya district, Jembrana regency. The purpose of this study was to know the existence of Blimbingsari Tourism Village and to design effective strategies in improving Blimbingsari Tourism Village to become an advanced tourism village. The method used...

Organic Rice is produced from cultivation with low chemical residues. So it can be well consumed and digested by the body. This study was to determine the consumer preferences with parameters of color, aroma, taste, and texture involving 40 panelists. The research method used a Completely Randomized...

The COVID-19 pandemic has had an impact on the use of social media for most people in Indonesia. This study aims to analyze and prove the influence of e-quality, e-trust, and the perceived benefits of e-satisfaction and e-loyalty of WhatsApp users during the Covid-19 pandemic in Samarinda. The data used...

this article was expected to investigate the significant differences of using Marlin Study Pack Application toward students’ English for Maritime ability at Nautical Study Program. The data was conducting by quasi experimental research, the writer tried to observe whether Marlin Study Pack Application...

The purpose of this study is to analyzing how community empowerment in Oeseli Village in supporting the development of a tourist village. This study uses a qualitative method, which emphasizes more understanding of social problems. This qualitative approach is carried out descriptively, where the data...

The purpose of this study is to find out the increase in the learning and student learning outcomes during pandemics with the implementation of the Project-Based Learning (PBL) learning model. This research is classroom action research to solve problems in the classroom. Research is conducted in two...

The aim of this study is enhancing students’ virtual learning through independent learning method, which is termed as self-regulated learning (SRL). The participants of the study were 30 students at the second semester in State Polytechnic of Bali. A questionnaire was administered to highlight progress...

The title of this research is the role of local communities in the development of community-based tourism villages in Uitiuhtuan Village, South Semau District, Kupang Regency. The purposes of this study are 1) To find out the extent of the involvement or role of local communities in the development of...

The 4.0 Technology is proven to be able to give benefits for modern industry in many aspects. The technology commonly used by large scale industries due to the high cost and advanced skill needed to operate the industry. The use of 4.0 technology needs to be encouraged in the SMEs, but the readiness...

The cash flow statement is an important and inseparable part of the company’s or organization’s financial report. It shows each organization’s cash inflow and cash outflow for a certain period and helps identify the cash proceeds capabilities. Research on the analysis of local government cash flow statements...

English teachers have been testing students speaking skill through student presentation and other kinds of direct testing. Testing the speaking ability of a big number of students is time consuming. Hence, an automatic model of testing English speaking skill is demanded. A computer assisted testing of...

Corporate reputation becomes more important for the investor to make the decision. Reputations reflect to the company’s image from the perception and the information from the annual report. The study aims to examine the relationship of corporate reputation on firm performance. Bond rating is one proxy...

Housekeeping Department is a department that regulates or organizes equipment, maintains cleanliness, repairs damage, and provides decorations with the aim that the house (hotel) looks neat, clean, attractive and pleasant for residents or guests staying. In the Housekeeping Department there is a room...

The development of CBT-based tourism villages today has become an alternative to local economic development that has been implemented in various regions. Villages that can be developed as CBT-based tourism villages are Raknamo Village, Amabi Oefeto District, Kupang Regency, which is one of the villages...

The availability of learning media in accordance with the characteristics of learners is important to be developed in an effort to improve learning outcomes. The purpose of this research is to develop learning media in the form of basic science worksheets by combining ergo-learning and problem-based...

Cost control learning is one of the important courses in the tourism department that deserves attention, especially the development of the learning model. The importance of developing a learning model for cost control courses because this course has a major role in increasing student competence in the...

This Research aimed to find out the direct and indirect effect of investment that consist of Foreign and Domestic Investment on Capital Expenditure and Economic Growth in 2017-2019 of all the regencies/city in East Nusa Tenggara Province. This Research used secondary data published by Central Bureau...

The retail trade sector is currently booming and seizes unlimited opportunities and intersects with other sectors that can cause multi-fliyer effects to improve the regional economy, especially in the Expansion Regency. However, due to limited infrastructure and inefficient distribution, the price of...

Knowledge sharing is an important dimension of knowledge management that has been researched and tested as an important driver of competitive advantage. However, research on the concept of knowledge sharing is still not carefully explored, disorganized and only a collection of vague ideas separated from...

The Covid-19 pandemic has had a profound impact on the economic capacity and purchasing power of the general public. This condition automatically affects the ability of the people to fulfill their obligations, especially paying off the credit they have already taken. Credit has the potential to become...

This study aims to identify tourism problems in Lembata Regency as a result of COVID 19 and recommends a policy of recovery tourism in Lembata Regency. This study uses model-building method with qualitative descriptive approach. Model-building method is used to develop recommendations for tourism recovery...

the Covid-19 pandemic insists face-to-face learning on campus be switched to online or e-learning. However, radical changes are challenging for both educators and students. Besides, conventional learning and teaching used for decades are more preferable. In addition, the selections of the media used...

This study aims at exploring the media use, gratification sought, and information needs of tourists in Bali and whether there is any difference before, during, and after the Covid-19 pandemic. With accidental and purposive sampling, 115 tourists visiting four (4) Bali‘s main beaches answered the questionnaire...

The fishing community is a community whose livelihood is catching fish. This activity is carried out actively if in the summer when the weather or climate is also supportive. On average, these small fishermen are more focused on meeting the needs of daily life and there is no priority scale for future...

Fiscal decentralization is one of the decentralization political’s consequences. This study aims to examine the effect of provincial government income on people welfare by using local government expenditure as intervening variable. The aim is to determine the effectiveness of local government’s income...

The purpose of the research is to specify the growth rate and survival rate of coral fracture Fragments transplanted into plant media in the Mokotamba Pulisan area, North Sulawesi. The determination of planting media placement is based on field observation. The method used was the skeletal method that...

This study aims is to determine the effects of financial risk and political risk on foreign direct investment and the value of mining companies stock exchanged. This research used a quantitative approach through a process of analysis using software applications, namely SPSS. This research is basic on...

A hotel is an accommodation to support tourists’ facilities in doing tourism as a place to rest. In addition, it also provides various facilities needed as well as the provision of food and beverages. The room is a significant factor. The responsibility and duty to maintain cleanliness, beauty, comfort,...

Kemenuh Village, whose territory is in Sukawati District, Gianyar Regency, has six traditional villages in its territory. Official villages and traditional villages in Bali can coexist with each other with special characteristics and the authority they have, including in terms of establishing a business...

Bio seeding block is a soil block seedling based on sugarcane waste. It is environmentally friendly, practical, and rich in organic materials. Sugarcane waste has only been used as animal feed and fuel. The novelty of the Bio seeding block is soil block seedling based on sugarcane waste that does not...

The changes in the society is found to create competition between highly ambitious individuals in this global economic era, due to fostering environmental innovations, insights, and creativities, as well as overcoming challenges for specific rewards. The condition also leads to the challenge of reaching...

This research aims to determine the influence of adding Moringa leaf extract to Tempe product on panelists’ acceptance. This study was an experimental study which applied Randomized Block Design by using 4 treatments; T1 control, T2 the additional of 2% Moringa leaf extract, T3 the additional of 5% Moringa...

Village Owned Enterprises are business entities that have a dual identity, namely as a social institution (social institution) and at the same time commercial (commercial institution). Based on that identity, it is classified as a social enterprise. This research aims to find out the application of supply...

Village Owned Enterprises are business entities that have a dual identity, namely as a social institution (social institution) and at the same time commercial (commercial institution). Based on that identity, it is classified as a social enterprise. This research aims to find out the application of supply...

Research with the title influenced location on the marketing Destinations Tourism Community-Based Sustainable In Tourism Village Pela District of Kota Bangun Kutai regency is expected to be used by the people who are in the territory of tourism Tourism Village Pela know how big the location factors influencing...

The purpose of this study to determine the factors that influence unethical behavior and its impact on accounting fraud at PT. ALTRAK 1978 in Samarinda. This study was analyzed using IBM SPSS Statistic 26 software and AMOS Structural Equation Model (SEM) Version 22. The study population was 135 respondents....

The research of management Tourism Village based on information technology is the result of previous three- years research related to the management of tourism village in Bogor regency. The research anticipating the application becomes the reference of business development as the digital platform to...

The Morela area is one of the nutmeg-producing areas in the Maluku region. The nutmeg produced is widely used by the community, especially the nutmeg flesh, namely as an ingredient for nutmeg juice. One of the producers of nutmeg juice has a problem, namely the packaging process is still traditional....

This study explains that the tourism marketing strategy can work well, so it is necessary to conduct a survey of international tourists’ perceptions by analyzing the characteristics of international tourists and perceptions of the level of tourist satisfaction with tourist destinations. It is very important...

Customer satisfaction and loyalty will be fulfilled since the company could provide the best products and promotions programs. The purpose of this study is to determine the effects of product and promotion on customer satisfaction and customer loyalty for BNI Bank in Indonesia, specifically in Nunukan,...

This questionnaire was tested using Simple Regression Analysis because it only uses two (2) variables and uses Instrument Test (Validity Test and Reliability Test) and Hypothesis Test (T Test and Simple Regression Test) as well as Coefficient of Determination. The results of this study indicates that...

This study was conducted to determine the effect of brand trust and price perception on customer satisfaction on gold savings products at PT Pegadaian (Persero) Balikpapan.The population involved in this study are customers of gold savings products at PT Pegadaian (Persero) Balikpapan. Sampling used...

This study aims to find out how to design and create an integrated information system application using macro Microsoft office excel and supported by visual basic language. The data collection technique in this study using the method of observation and literature study. The result of this study is the...

Typical East Kalimantan Handicraft is one of the fields that has a major contribution to improving the regional economy. Craft is one of the creative industry sectors, and creative industries in Indonesia contribute an average of 6.3 percent of GDP to the total National GDP with a value of Rp. 104.6...

The financial management of local governments related to inventory management that has not been effective and efficient, and the lack of methods to determine the optimal balance of supplies in the local government in Indonesia, encourages researchers to conduct further research in the East Nusa Tenggara,...

This study reported the reading habits of the English Department students of Politeknik Negeri Padang. The survey method was applied in this research. Forty nine students from the second year level were the respondents in this study. The findings revealed that (1) majority of the respondents do not spend...

This study aims to determine the ability of the R2 model to predict the independent variable in influencing the de-pendent variable. In addition to knowing the competence of auditors, auditor independence, standard operating procedures, information technology, and accounting standards. This research...

The purpose of the study was to determine the potential of the Wolowona river as a body rafting tour, to determine the tourists’ perceptions of the condition of tourist attractions, accessibility, amenity and community perceptions of collaborative management plans between buffer villages. This type of...

This study aims to help socially in the effort to prevent crime in the banking sector. Bank Indonesia implements a violation reporting system through the Bank Indonesia Whistle Blowing System (WBS). The Whistle-Blowing System (WBS) is a reporting tool for internal circles within Bank Indonesia in particular,...

This research aims to find out and analyze R2’s ability to predict the ability of all independent variables to influence the depen­dent variable, namely fair opinion without exception (UQO). Second, to find out and analyze and explain the ability of all independent variables in influencing the dependent...

The public accounting profession has an important role in auditing financial statements in a good organization and is a profession of public trust. The public accounting profession is responsible for increasing the level of reliability of the company’s financial statements so that the information can...

Corals are animals known as polyps which belong to the phylum Cnidaria. In simple forms, corals can consist of only one polyp, in many species of coral and individual corals develop into many individuals called colonies. Ecolinguistics is a branch of linguistics that studies changes between the environment...

This research was conducted at the Tablolong Beach Ecotourism attraction which is located in the West Kupang District, Kupang Regency. This study aims firstly to determine visitor ratings about Tablolong Beach tourism and where the visitors come, secondly to determine the economic value of Tablolong...

This research was conducted to design an e-Logbook Application Design for Job Training. The application that will be built in this research is an e-Logbook, the goal is to make it easier for final year students to do job training. This application will then be used by Practitioner Lecturer and Supervisor...

The aim of this paper is to investigate whether the relationship between risk management and firm performance. Risk disclosure and leverage are the measurements of risk management. Tobin’s Q is proxy for firm performance. This study use panel data from 36 listed companies during 11 years from the period...

This research aims to find out the concept of sustainable tourism implementation based on environmental management accounting in Tourism Villages in Bali. The research methods used in this research are qualitative methods with data collection techniques through interview studies and documentation. The...

The development of the creative craft industry in Kupang City is inseparable from several problems, both from the internal and external environment of the industry. The purpose of this study is to obtain a description/mapping of human resource competencies and a description of the behavior of business...

After a partial test was carried out which showed that Soft Skills had an influence on Work Readiness. This is proven through a partial test for the first hypothesis, where t count is 2,333 > t table is 1,986 and the significance is 0.027 < 0.05. So that it can be concluded that there is a positive...

The purpose of this study is to identify the problems experienced by BUMDes and to map potential business opportunities for BUMDes in the Alor Regency area. This research also provides solutions for implementing accounting systems in the development of BUMDes. The research method uses a qualitative approach...

In the current era of the Covid -19 pandemic, the business world has experienced a decline at vital organizational performance points in the banking sector, resulting in increasingly competitive conditions of competition. The Covid-19 pandemic has forced individuals/groups/institutions/countries to change...

Batik craft typical of East Kalimantan is one of the fields that has a major contribution to the improvement of the regional economy. However, there are not many product innovations carried out by SME Craft batik in East Kalimantan. Recent product development trends lead to a product designed based on...

The dry season and the rainy season in the Lamongan area always cause several problems, including water scarcity, flooding, damaged roads, etc. The public report site, which is used to accommodate the aspirations of Lamongan residents who are in trouble, requires image evidence to ensure that there are...

Often an area that exploits the attractiveness of an area as a tourist destination in order to raise regional revenue. Kediri city is a city located in East Java with an interesting tourism object in it, but still not widely known by many people. This study aims to make a Kediri city tourism object application...

The expenditure budget, especially capital expenditure, is seen as important because it is related to the continuity of government activities. Capital Expenditures are one part of regional expenditures used in the purchase or procurement of tangible fixed assets used in infrastructure development and...

This study aims to determine the effect of transactional and transformational leadership style on lecturer working satisfaction and the performance of Politeknik Negeri Nunukan. This research quantitative descriptive study which conducted at Politeknik Negeri N Nunukan, Indonesia. The data collected...

Cats are one of the most popular animals in the world. Many cat breeds in the world are only about 1%. Therefore, most are dominated by mixed cats or domestic cats. Nevertheless, there are so many different types of cat breeds in the world that it is sometimes difficult to identify them. Therefore, we...

This study is intended to analyze the influence of Regional PropertyManagement towards the quality of the financial statements of Local Government. The variables used in this study are planning, assessment, administration, and Regional Property surveillance and control. 144 respondents were taken by...

Management accounting is a systematic liaison network in presenting useful information and can help MSME leaders in an effort to achieve predetermined organizational goals. As an MSME develops, MSME leaders will face various problems in managing their MSMEs. As an MSME develops, MSME leaders will face...

In Indonesia, there are many types of cakes that are categorized as traditional snacks. Refer to the Kamus Besar Bahasa Indonesia; snacks are defined as foods that are peddled or mean bites. Snacks are classified based on how they are made, and some are based on the taste of the snacks. Traditional snacks...

Meatballs are the sort of processed fish meat that is most known with all society environments. The aim of this researchy was to decide and to analyze the level of preference for processing fish balls by means of hedonic tests according to indicators of color, aroma, texture and taste. The method of...

Customer satisfaction and loyalty will be fulfilled since the company could provide the best products and promotions programs. The purpose of this study is to determine the effects of product and promotion on customer satisfaction and customer loyalty for BRI Bank in Indonesia, specifically in Nunukan,...

This study aims to analyze the effect of the hotel tax, restaurant tax and entertaiment tax income to the local origianal revenue regency/city of in South Sumatera fiscal year 2016 – 2020. The sample of this research includes 14 regions in South Sumatera. This sample was selected based on the purposive...

This study aims to identify the tourism potential of attractions, amenities, and accessibility in tourism development in South Amfoang District, East Nusa Tenggara. Qualitative research methods are used in this study. The data used in this study are primary and secondary data. Data were collected by...

The health sector stock or IDXHEALTH is one of the stock sectors that experienced a significant strengthening during the COVID-19 pandemic. This article aims to analyze stock investors in the health sector itself. The analytical method used is descriptive demographic analysis method. In this study using...

This research aims to identified effect of motivation, work environment, and computer self-efficacy towards job performance since human as the workers or employee is one of the important factor to achieve company’s goals with all the workers of PDAM Tirta Kencana as the respondent. This study use saturated...

The study aims to compile a dictionary that makes students, Indonesian workers, especially mechanics, supervisors in the automotive sector who work or study in the automotive industry need an automotive dictionary. The Design and Development (D&D) model used in this study and obtaining data were...

The purpose of this study is to identify the influence of human resources and competency gpvernment internal system on the quality of financial report. The study was conducted on 106 respondents consisting of 15 units of Local Government Work in the local government of Nunukan. Based on the results of...

The main purposes of this research are to identify and to analyze the effects of Muslim Leadership Style on Muslim Lecturer Working Satisfaction and Muslim Institute Performance in Indonesia. Data collected from 60 Muslim lectures in Muslim Institute (IAIN) Samarinda and it i, East Kalimantan with purposive...

The development of Information and Communication Technology (ICT) has changed the new face of education. The implementation of Information and Communication Technology (ICT) in educational institutions has become a must in educational institutions, not to close our eyes that schools are naturally responsive...

Rhizomes, also called rootstalks, are stems that help plants to reproduce asexually, survive in winter, store food, and make stem tubers. They possess many functions and merits. Some of the commonly found rhizomes are ginger, turmeric, and galangal, yet still a lot of people still find it difficult to...