p-Index From 2021 - 2026
10.141
P-Index
Claim Missing Document
Check
Articles

Omotenashi Furumai dalam Konsep Pelayanan di Restoran Jimgu Hotel Enowa Yufuin Sulistyowati, Rani Tri; Kadafi, Muammar; Felayati, Safrina Arifiani
J-Litera: Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Vol 7 No 2 (2025): Nov 2025
Publisher : Program Studi Sastra Jepang, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jltera.2025.7.2.17011

Abstract

This study aims to explore the implementation of furumai, one of the core elements of omotenashi, Japan’s unique hospitality philosophy through an autoethnographic approach. The research focuses on the service practices at Jimgu Restaurant, Enowa Yufuin Hotel, Japan. Data were collected through reflective narratives of the researcher, who had direct experience as an intern, along with supporting documents such as service SOPs, and service behavior observations. The findings reveal that furumai is not merely about visible service actions, but an expression of cultural values such as rei (courtesy), wa (harmony), and kata (ritualized forms). Furumai manifests in subtle attentiveness, anticipation of unspoken needs, and consistent, heartfelt delivery of service. Through autoethnography, the researcher captures the deep cultural meanings embedded in daily service experiences. The study concludes that furumai is a service ethic rooted in empathy, cultural discipline, and professionalism, offering a relational model distinct from the transactional approach common in Western hospitality. This research contributes to a culturally embedded understanding of service quality.
INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS Ni Putu Sri Harta Mimba; Ni Ketut Rasmini; I.G.A.M. Asri Dwija Putri; Putu Agus Ardiana; Ida Ayu Ary Putri Adnyani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.790

Abstract

Social entrepreneurs drive inclusive development but face financial, institutional, and risk-related barriers. This study investigates how intellectual capital (IC)—human, structural, and relational—supports the sustainability of social enterprises in Bali, Indonesia. Using survey data from 100 entrepreneurs analysed with PLS-SEM, the results show that perceived barriers are insignificant, while risks negatively affect sustainability. IC has a positive direct impact but no moderating effect, indicating that it acts as an independent driver. The study contributes to the understanding IC’s role in resource-constrained contexts and recommends strengthening capacity-building and ecosystem support to enhance sustainable enterprise performance.
The Effect of the Proportion of Women on the Board of Commissioners, Board of Directors, and Audit Committee on Earnings Management Indira Swari, Ni Made Pradnya; Ratnadi, Ni Made Dwi; Asmara Putra, I Nyoman Wijana; Harta Mimba, Ni Putu Sri
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52077

Abstract

Earnings management remains a relevant research issue due to the separation of ownership and control, which creates agency conflicts. Earnings management can be reduced by implementing effective corporate governance. One of its aspects is governance structure, which includes the board of commissioners, board of directors, and audit committee. This study aims to examine the effect of the proportion of women on the board of commissioners, board of directors, and audit committee on earnings management. The sample includes 363 non-financial companies listed on the Indonesia Stock Exchange, with an observation period from 2016 to 2023; these were selected using purposive sampling and analyzed through panel data regression. This study shows that the proportion of women on the board of directors and audit committee has a negative effect on earnings management, while the proportion of women on the board of commissioners does not affect earnings management. The presence of women comprising at least 35% on the combined board of directors and audit committee negatively affects earnings management. However, this study does not find any significant effect of the presence of women comprising at least 35% in a single position or in combined positions on earnings management. These findings provide practical implications for company management to enhance women's representation, especially on the board of directors and audit committee, thereby reducing the likelihood of earnings management.
The Effect of it Sophistication and User Participation on the Effectiveness of Sipd Usage with Personal Techniques as a Moderating Variable Wedhayanti, Kadek Diah Amania; Mimba, Ni Putu Sri Harta
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i5.160

Abstract

The rapid advancement of digital technology and the increasing demand for transparency and accountability in government administration have necessitated comprehensive digital transformation initiatives across Indonesian local governments, with the Regional Government Information System (SIPD) serving as a critical component of bureaucratic reform efforts aimed at enhancing efficiency, transparency, and public service delivery. This [A1] research [A2] aims to analyze the influence of information technology (IT) sophistication and user participation on the effectiveness of the Local Government Information System (SIPD) usage, with personal techniques as a moderating variable. This research employs a quantitative approach with an empirical methodology, conducted on local government agencies in Indonesia that implement SIPD. Data were collected through questionnaire distribution to SIPD users at the Denpasar City Regional Secretariat and analyzed using Moderated Regression Analysis (MRA) technique with SPSS software. The results showed that: (1) information technology sophistication did not have a significant effect on the effectiveness of SIPD usage; (2) user participation had a positive and significant effect on SIPD effectiveness; (3) the influence of IT sophistication on SIPD effectiveness was not significant, even when moderated by personal techniques; and (4) personal techniques significantly moderated the relationship between user participation and SIPD effectiveness despite negative coefficients. This research confirms that the success of SIPD usage is more influenced by user involvement and the moderating factor of personal techniques, while technology sophistication alone does not have a significant influence.
THE EFFECT OF RISK PERCEPTION, RETURN EXPECTATIONS, FINANCIAL SELF-EFFICACY, AND FINANCIAL INCLUSION ON STUDENTS’ INTEREST IN STOCK INVESTMENT(A study on active undergraduate accounting students of the 2021 cohort at universities across Bali) Ni Kadek Brenda Cindy Manika; Ni Putu Sri Harta Mimba
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Students’ interest in stock investment has become an important concern in order to increase the participation of the younger generation in the capital market. This study aims to analyze the effect of risk perception, return expectations, financial self-efficacy, and financial inclusion on students’ interest in stock investment. This study uses the Theory of Planned Behavior (TPB) approach. The population in this study consists of active undergraduate (S1/D4) Accounting students of the 2021 cohort from four universities in Bali, namely Mahasaraswati University, Udayana University, Bali State Polytechnic, and the Indonesian Hindu University, with a total of 641 students. The sample was obtained using the purposive sampling method, consisting of 246 respondents. The data analysis technique used is multiple linear regression with the assistance of SPSS software. The results of the study show that: (1) risk perception has a positive and significant effect on students’ interest in stock investment; (2) return expectations also have a positive and significant effect; (3) financial self-efficacy has a negative effect on investment interest; and (4) financial inclusion has a positive effect on students’ interest in stock investment.
Analysis Of Factors Affecting Student Interest In Career Selection As Public Accountant Ni Made Wangi Juliasih; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Data from the Center for Financial Professional Development shows that the number of public accountants in Indonesia has decreased in the last two years, while companies that need public accounting services always increase. Companies require an audit opinion on the fairness of its financial statements. The difference between this study and previous research lies in the analysis techniques and variables used. This study aims to determine the effect of Understanding Information Technology, Soft skills, Finansial Reward, and Market Consideration on student interest in becoming a public accountant. The population in this study is 256 accounting students from the 2019 class. The sample collection technique used is the purposive sampling method with 156 samples. The data analysis technique used is Partial Least Square. The results show that the understanding of information Technology has no significant effect on student interest in becoming accountant public. while Soft skills, Financial Reward, and Market Consideration have a positive effect on student interest in becoming a public accountant. The research results provide evidence of the development of TPB and the Expectancy Theory.
Comparative Analysis of Optimal Portfolio Formation Using the Single Index Model and Black-Litterman Model on a Fixed Sample of IDX30 Constituents Widya Sari, Ida Ayu Artha; Harta Mimba, Ni Putu Sri
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3807

Abstract

This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. This study compares the Single Index Model and the Black-Litterman model in forming an optimal stock portfolio on a fixed sample of recurrent IDX30 constituents in order to assess differences in portfolio composition, return, risk, and risk-adjusted performance in the Indonesian capital market. The Single Index Model produced a more diversified 9-stock portfolio and the stronger Sharpe ratio, while the Black-Litterman model produced a more concentrated 3-stock portfolio with higher expected return, higher Treynor ratio, and higher Jensen’s alpha. The results indicate that no single model dominates on all criteria. The Single Index Model is more favorable from the perspective of total-risk-adjusted efficiency, whereas the Black-Litterman model is more favorable from the perspective of return orientation and systematic-risk-adjusted performance. Future research should strengthen the economic justification of investor views and expand the benchmark comparison to broader Indonesian stock universes..
Eksistensi Perempuan Pada Manga Arte Karya Okubo Kei (Kajian Feminisme Eksistensial) Salsabila, Farah Diva; Puspitasari, Diana; Kadafi, Muammar
IZUMI Vol 12, No 1 (2023)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/izumi.12.1.88-96

Abstract

<p>This research begins with several problems found around women, one of which is about gender equality. Because of these conditions, the research was conducted with the aim of knowing how women struggle in achieving their existence. The method used in this research is descriptive qualitative. This research data uses dialogues and pictures taken from the manga Arte as data sources. The data retrieval method used is a reading and note-taking technique. Data analysis techniques are presented descriptively. This study uses Simone de Beauvoir&#039;s existentialist feminism theory. The results of the study show that women because of their otherness often get injustice in gender relations. In order for women to gain their own existence, women must fight back by carrying out four strategies of self-transcendence according to Beauvoir, namely working, becoming an intellectual figure, working to achieve social transformation, and rejecting the other. Through research from Arte&#039;s manga, it can be concluded that a woman who wants to achieve her existence is not an easy thing to achieve. Women who want to get out of the shackles of patriarchy do not always get a positive response, and it takes more effort and hard work to achieve that existence.</p> <a href="https://gb777info.com">gb777</a><a href="https://pajak.blitarkota.go.id/uploads/profile/">gb777</a><a href="https://baak.uika-bogor.ac.id/uploads/">slot gacor</a><a href="https://siadmin.baak.uika-bogor.ac.id/files/images/">gb777</a><a href="https://jdih.dprd-pemalangkab.go.id/">gb777</a><a href="https://disnakertrans.bungokab.go.id/">GB777</a><a href="https://jdih.bungokab.go.id/">GB777</a>slot gacorslot gacor
Perilaku Bullying dalam Drama 3 Nen a Gimi: Ima Kara Mina-san wa, Hitojichi desu, karya Komura Naoko dan Suzuki Yuma Pratama, Oktaviani Nindi; Lusiana, Yusida; Kadafi, Muammar
IZUMI Vol 12, No 1 (2023)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/izumi.12.1.65-78

Abstract

<p>This research aims to analyze the forms of bullying and the factors that cause bullying <em>in 3 Nen A Gumi: Ima Kara Mina-san wa, Hitojichi Desu</em> drama by Komuro Naoko and Suzuki Yuma. The method used in this research is descriptive qualitative method. Screenshot of scenes and dialogues are used as data sources. This research is a sociological study of literature. The data retrieval method uses reading and note-taking technique. Data analysis techniques are presented descriptively. The theory used for the analysis is  theory of bullying by Coloroso. The conclusion of the analysis shows that in this drama there are four forms of bullying, including verbal bullying, physical bullying, relational bullying, and cyberbullying. The most common form of bullying is verbal bullying. Morever, there are two factors that cause bullying, that is peer factor and social environmental conditions.</p> <a href="https://gb777info.com">gb777</a><a href="https://pajak.blitarkota.go.id/uploads/profile/">gb777</a><a href="https://baak.uika-bogor.ac.id/uploads/">slot gacor</a><a href="https://siadmin.baak.uika-bogor.ac.id/files/images/">gb777</a><a href="https://jdih.dprd-pemalangkab.go.id/">gb777</a><a href="https://disnakertrans.bungokab.go.id/">GB777</a><a href="https://jdih.bungokab.go.id/">GB777</a>slot gacorslot gacor
Student Motivation and Interest in Continuing Masters Education during the Covid-19 Pandemic Ni Luh Made Elisa Intan Apsari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence regarding the influence of student motivation on interest in pursuing a master's degree in accounting. Students majoring in the Accounting Study Program at Udayana University batch 2018 are the research population. Probability sampling with simple random sampling was chosen by the researcher as the technique used in selecting the sample which was calculated using the Slovin formula. To collect data used in the form of a questionnaire distributed via google form with multiple linear regression analysis. The findings in this research include career motivation and degree motivation have a significant positive effect, while the perception of cost has a significant negative effect on student interest in pursuing a master's degree in accounting, Faculty of Economics and Business, Udayana University.
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Adriel Baringin Lombardi Montana Siahaan Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari Diana Puspitasari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Fithriyah, Marieyatul Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika I.G.A.M. Asri Dwija Putri Ida Ayu Artha Widya Sari Ida Ayu Ary Putri Adnyani Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Indira Swari, Ni Made Pradnya Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Brenda Cindy Manika Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Made Elisa Intan Apsari Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Nur ‘Azah Pande Putu Surya Septiadi Partha, I Made Bana Pratama, Oktaviani Nindi Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Resini, Luh Sintya Safira, Syiffa Erdi Salsabila, Farah Diva Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Wedhayanti, Kadek Diah Amania Widayani, Ni Luh Ulansari Manikan Widya Sari, Ida Ayu Artha Wildany Ilham Fatoniaji Yenni Fransisca Limawan Yusida Lusiana Zuliyanti, Dera