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All Journal Jurnal Ilmiah Akuntansi Kesatuan Bulletin of Community Engagement Journal of Business Management and Economic Development
Nyoman Sri Subawa
Universitas Pendidikan Nasional, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Generational and Socio-Cultural Effects on Algorithmic Mastery in Denpasar Creative Industry Actors Mahadhika Feryo Gotama; Nyoman Sri Subawa
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2468

Abstract

This study analyzes the influence of demographic and socio-cultural characteristics on social media algorithm understanding among creative industry actors in the Visual Communication Design (VCD) subsector in Denpasar City. Using a quantitative survey approach with 107 respondents selected via purposive sampling from a population of 342 individuals, the study employed Partial Least Squares–Structural Equation Modeling (PLS-SEM) for data analysis. Four independent variables were examined: Generational Cohort (X1), Social Lifestyle (X2), Digital Lifestyle (X3), and Socio-Cultural Environmental Factors (X4), with Social Media Algorithm Mastery (Y) as the dependent variable. Results indicate that the model explains 76.2% of the variance in algorithm mastery (Adjusted R² = 0.762). Hypothesis testing revealed that Digital Lifestyle (t = 2.780; p = 0.005) and Socio-Cultural Environmental Factors (t = 3.342; p = 0.001) have positive and significant effects on Social Media Algorithm Mastery, while Generational Cohort (t = 2.687; p = 0.007) shows a negative and significant effect. Social Lifestyle, however, did not show a significant effect (t = 1.445; p = 0.149). These findings suggest that generational differences, digital activity intensity, and a supportive socio-cultural environment are key determinants of algorithmic mastery among creative entrepreneurs, providing both theoretical contributions to the digital marketing literature and practical implications for enhancing digital capacity in the creative industry sector. This study contributes to the creative economy and digital business literature by demonstrating that socio-cultural environment and digital lifestyle are important determinants of algorithmic capability among creative entrepreneurs in emerging urban economies.
Excise Tax Increases and the Rise of Illicit Cigarettes in Bali Province Fachri Arsyadani; Nyoman Sri Subawa
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4424

Abstract

This study examines how well Indonesia’s excise tax policy reduces cigarette consumption in Bali Province, focusing on illicit cigarette circulation as a middle factor and economic, psychological, and law enforcement elements as adjusting factors. The aim is to check direct effects of tax increases on consumption, the mediating role of illicit circulation, and moderating influences, while suggesting better policy coordination. A quantitative approach uses partial least squares structural equation modeling on data from 358 adult smokers across nine districts, collected through an online questionnaire with five-point agreement scales. Results show tax rises strongly boost illicit circulation but only slightly raise total consumption, with no significant mediation as illegal products simply replace legal ones. Law enforcement weakens the tax-illicit link, but economic and psychological factors do not. In conclusion, excise hikes alone fail to curb smoking due to low price sensitivity and substitution; integrated fiscal-enforcement measures, regional rate adjustments, digital tracking, and public education are needed for effective health and revenue outcomes.
The Dynamics of E-Government Policy in the Management of Political Party Financial Assistance Funds in Bali Province Luh MD. Adinda Sukma Prabandari; Nyoman Sri Subawa
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2114

Abstract

This study aimed at exploring the implementation of e-government in the management of political party financial assistance in Bali Province, focusing on its administrative effectiveness, challenges, and supporting factors. A descriptive qualitative research design was employed. Data were collected through semi-structured interviews with six purposively selected informants, observations, and document analysis. The research instruments used were interview guide, observation sheet, and note-taking sheet. The collected data were analysed by using Qualitative Data Analysis consisting of data collection, data reduction, data display, and conclusion drawing, with method and source triangulation used to ensure data trustworthiness. The findings indicated that  1) e-government has gradually transformed conventional administrative practices into a hybrid digital-conventional system, 2) the digital transformation remains incomplete due to differences in human resource capacity, limited system integration, technical problems, and organizational resistance to conventional procedures, and 3) the implementation is supported by government policies and regulations, leadership commitment, ICT infrastructure, technical assistance, political party commitment, and administrative capacity. The study concludes that e-government implementation in political party financial assistance management is progressive but not yet fully transformative. Its effectiveness depends not only on technological availability but also on institutional readiness, organizational adaptation, stakeholder commitment, and human resource capacity. The study highlights the importance of strengthening digital integration and institutional capacity to achieve more sustainable, transparent, accountable, and efficient public financial governance
Co-Authors Fachri Arsyadani Luh MD. Adinda Sukma Prabandari Mahadhika Feryo Gotama