THE INFLUENCE OF MANAGEMENT ACCOUNTABILITY OF VILLAGE FUND ALLOCATION ON COMMUNITY WELFARE IN CIBODAS VILLAGE

This study aims to determine how much influence the management accountability of village fund allocation affects community welfare in Cibodas village, Solokan Jeruk district, Bandung regency. The independent variable in this study is the management accountability of village fund allocation, while the dependent variable is community welfare. The method used in this research is the descriptive quantitative method. The population in this study was the Cibodas village community. The method used in determining the sample was the purposive sampling method. The data in this study were collected through a questionnaire analyzed using simple linear regression analysis. This study shows that the management accountability of village fund allocation influences the community welfare in Cibodas village, Solokan Jeruk district, Bandung regency.

THE EFFECT OF TAX LITERATION AND SOCIAL ENVIRONMENT ON TAX AWARENESS IN HIGH SCHOOL STUDENTS

Taxes are a very important source of state revenue in supporting the country's development. State financing depends on tax revenue. Current tax revenue has not met the target, the sluggish Indonesian economy is the cause of not meeting the tax target. One of the efforts made by the government is to increase tax awareness where the Director General of Taxes implements one of the Tax Inclusion programs aimed at the younger generation, one of which is high school students. The given tax knowledge will encourage students to be positive and change the mindset of students so that they can produce positive tax behavior. This study uses two factors in measuring the tax awareness of high school students, namely tax literacy and social environment. The purpose of this study was to examine and analyze the effect of tax literacy and the social environment on tax awareness among high school students in Surabaya and Sidoarjo. The method used in sample selection is non-purposive sampling with a total sample of 398 respondents. The results of this study indicate that the tax literacy and social environment variables have an effect on tax awareness among high school students in Surabaya and Sidoarjo.

POTENTIAL OF UNMANNED AERIAL VEHICLES FOR AGRICULTURE

In few years, agriculture drones emerge for monitoring, planting, spraying, and mapping to increase crop production and reduce labor. This review results show its significance and farmer's demand for agriculture. The UAV technologies enable farmer management based on measuring and observation based on real-time crop and livestock monitoring, significantly maximize their production. The farm drone consists of user-friendly software with interactive maps, and a global positioning system will improve production. It will support farmer for farming in efficient, effective, and economical ways.

RISK MANAGEMENT ANALYSIS ON REALLOCATION AND REFOCUSING OF THE NTT PROVINCE REGIONAL BUDGET DURING THE COVID-19 PANDEMIC

This study aims to assess risks and carry out risk mapping in reallocating and refocusing the East Nusa Tenggara Provincial regional revenue and expenditure budgeting during the Covid-19 Pandemic. Qualitative research methods are carried out through literature studies, normative studies and prospective studies. Assessment of the scale of likelihood and impact risk for government management was carried out by 32 government internal supervisory in Provincial and District Inspectors in East Nusa Tenggara. Respondents assess, prospectively, the likelihood and impact scales of the identified risks. The results showed 25 risks of reallocating and refocusing the regional revenue and expenditure when Pademi Covid-19 was identified and analyzed. At the high-risk level, when reallocating and refocusing the budget during the Covid 19 pandemic, the PPK Region Unit Works has the task of preparing Region Unit Works financial reports. The risk of such activities is being late in preparing Region Unit Works financial reports; risk of being late in compiling budget implementation documents from the activities of Budget user officials; and the risk of an orderly general cash book made by the treasurer of receipt/expenditure. There is one risk involved at the very low level, namely inappropriate cash due to incorrectly inputting the transaction nominal; there are transactions that have not been inputted so that there is a difference; there is an advance payment which is not recorded; money used for non-operational needs.

DEVELOPING INSTAGRAM FILTER-BASED ACCOUNTING EDUCATIONAL GAME AS A FUN LEARNING MEDIA

The learning process in accounting courses often becomes boring and even intimidating for students because the material is often considered difficult or involves a lot of calculations that the learning situation becomes rigid and students cannot enjoy the learning process. For this reason, lecturers must prepare an alternative media for learning that is more interesting, for example by using games. The game in this research is based on the Instagram filter as most students have an Instagram account and spend a lot of time on that photo-sharing platform. The game was developed using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation). In the development stage, this game was validated by material expert and information technology expert, and was then implemented to 100 accounting students. Based on the evaluation results, this game was declared to be very feasible in terms of software, display, and learning design aspects. Moreover, this Instagram filter-based accounting educational game was declared a fun learning media for students, and was able to motivate students to study accounting as indicated by the average total score of 4.48 or "very high" for the learning motivation aspect.

THE DEFINING MOMENTS OF BUSINESS SUCCESS AMONG WOMEN MICRO-ENTREPRENEURS

Empirical studies indicate that the unprecedented number of women who engaged in entrepreneurial endeavors is significantly increasing and their participation in entrepreneurship was fueled by their experiences, role at home, and societal norms. This paper defines the business success and illuminates its meaning from the perspective of women micro-entrepreneurs. A systematic literature review approach was employed in using pre-determined keywords. For the purpose of this study, these literatures are limited within the scope of women micro-entrepreneurship which are published in peer reviewed journals from 2001 to 2019. Findings of this literature review showed that women micro-entrepreneurs used subjective terms to define and interpret success instead of solely using quantitative criteria. From the selected readings, the definition of success has been refined and illuminated and expressed such in specific circumstance that translates to ‘moments of success’. Among the moments that define their success are autonomy, personal contentment, enjoyment, being able to control destiny, survival during hard times, and the skills developed. These moments further have afforded them to attain empowerment allowing them to gain status in the society. Philosophically, most of these researches are considered within post-positivist and constructivist worldviews and it is suggested that future studies, in view of multiple realities and innovative approach, a pragmatist view may be considered.

SOCIAL MEDIA CONTENT OF INSTAGRAM ON IMPULSE BUYING

Today technology is one of the most important business aspects as a facility that can give a company a competitive advantage by using social media. The high number of social media users makes the business producers use it as a promotion media. Bandung is a city center that offers all kinds of needs; one of them is fashion. The rapid development of fashion’s creative industries is marked by the number of distribution outlets (distro), clothing, and factory outlets (FO) that increase from year to year. This research is conducted to determine the social media content of Instagram used by the Bandung fashion industries and its influence on impulse buying. The method used in this research is descriptive verification. The data collection technique is carried out through a questionnaire and interview. The respondents of this research are 100 consumers of 85 outlets. Based on the hypothesis testing using simple linear regression, it can be stated that the validity (significant) is “there is an influence of social media content of Instagram on impulse buying.”

THE CONUNDRUM OF INTERNET OF THINGS ADOPTION IN HIGHER EDUCATIONAL INSTITUTIONS

This study aims to extend the evaluation and understanding of an individuals’ adoption intention towards the Internet of Things (IoT) in a higher educational context and also to assess the relationship between Perceived Benefits, Digital Culture and Mindset, Technological Motivator, Technological Inhibitor and Attitude and how these factors relate to the adoption of Internet of Things (IoT) behavior. The research employed a quantitative and cross-sectional approach. A sample of 202 respondents from a Malaysian educational institution was collected through a self-designed questionnaire based on a snowball sampling technique. The data collected were analyzed using SmartPLS. The results indicate that attitude, technological motivator and digital mindset have a significant effect on the IoT adoption intention. Of these, attitude has the greatest influence with regard to the decision to adopt any IoT products or services. Digital mindset was a salient factor that explained user’s adoption intention behaviour on IoT technologies. Perceived benefits, however, showed insignificant direct effect whereas the technological inhibitor perspective affects the IoT adoption intention through attitude factor. The research provides further evidence that attitude and digital mindset built up within the individual are crucial elements to be considered in justifying the adoption behavior of IoT. The research findings show how the adoption of IoT could help academic staff and students leverage technologies' benefits to improve work and academic performance. It also highlights the importance of trust and builds the required attitude to support the technology to industry players. This study did not account for motivators such as incentives or influence from authority figures (leaders, top management, government and policy maker) as well as environmental conditions, namely the readiness of the infrastructure and the commonality of the usage in the social group.

SURVIVAL PLAN FOR JAPANESE LADIES FASHION AGING SOCIETY OF JAPAN

There are many obstacles to establishing successful international business relations, and many fashion industries are still in the process of building reputations outside of the country. Language barriers, differences in governmental policies and regulations, and insufficient market information are all significant obstructions. Thus, currently the main challenges of the Japanese fashion industry are to adapt its products and distribution methods to the changing demographic of an aging domestic population, and to expand and secure its international markets. On the other hands, the aging of Japan is thought to outweigh all other nations, with Japan being purported to have the highest proportion of elderly citizens. In 2014, people aged 65 and older in Japan make up a quarter of its total population, estimated to reach a third by 2050. The dramatic aging of Japanese society as a result of sub-replacement fertility rates and high life expectancy is expected to continue. Both because of challenging environment of overseas market in fashion business and because of unusual current and future demographics in Japan, this paper aims to investigate, focused on the ladies fashion business market in Japan and seek for how to survive and develop in the future.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND MACROECONOMICS FACTORS TOWARDS FINANCIAL DISTRESS

The purpose of this research is to determine the effect of Good Corporate Governance and macroeconomics factors on financial distress. This research used a descriptive verification method with a quantitative approach. The type of data that is used is secondary data from company financial reports and publication data needed to support this research. The population in this research is Retail Trade Company registered in the Indonesia Stock Exchange period 2012-2016. Analysis of data used multiple linear regression analysis. The result of this research that used multiple linear regression analysis, concluded as follows: Institutional ownership has a negative effect financial distress with a significant value of 1%, the independent commissioner has a negative effect financial distress with a significant value of 2.1% with a significant level of 5%. Good corporate governance and macroeconomics factors simultaneously affect financial distress with a significant value of 2.8%.