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All Journal Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, Dan Sosial Humaniora IIJSE
Achmad Chaedar Yasin Bakhtiar
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Introduction to Lampung Tapis: a Variety of Beautiful Culture From Indonesia Achmad Chaedar Yasin Bakhtiar; Rindu Rika Gamayuni; Ahmad Rafinur; Muhtarom Muhtarom; Devi Saputri; Ayi Saprudin
Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 3 No. 2 (2025): Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/atmosfer.v3i2.1301

Abstract

Lampung Tapis is a traditional Indonesian fabric that reflects the rich culture of the people of Lampung. Decorated with gold thread embroidery, Tapis symbolises aesthetic values, philosophy and social identity. In the context of globalisation, Tapis faces challenges in maintaining its sustainability due to the lack of appreciation and access to international markets. This research aims to introduce Lampung Tapis to the global community through promotion in international forums. The methods used included visual presentation, cultural narrative, and physical product exhibition at the Problematic Seminar on Global Accounting in Kyoto, Japan. The results of the activity showed an increase in participants' appreciation of the beauty and cultural values of Tapis Lampung, as evidenced by the audience's high interest in this fabric as a cultural symbol and business opportunity. The cultural story-based marketing strategy is an effective approach in introducing Tapis in the global market, while supporting its economic sustainability. In addition, cross-cultural collaboration and the use of digital platforms are seen as important for expanding market networks. By combining tradition and innovation, Lampung Tapis has great potential to become an Indonesian cultural icon at the international level. This research recommends strengthening synergies between the government, local artisans and the private sector to support the promotion and regeneration of Lampung's Tapis industry. This step will not only preserve the cultural heritage but also improve the welfare of the artisan community.
Income Smoothing: Can Firm Size as a Moderation Achmad Chaedar Yasin Bakhtiar; Agrianti Komalasari; Liza Alvia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6983

Abstract

This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant effect on income smoothing practices, because companies tend to use cash for operational needs, debt payments, and dividends, so it is not used for profit manipulation. On the contrary, profitability and leverage have a significant effect on income smoothing practices, where companies with low profitability and high leverage tend to engage in this practice to maintain their reputation and the stability of their financial statements. In addition, firm size does not moderate the effect of cash holding on income smoothing practices, indicating that larger company size does not affect management decisions in carrying out this practice. However, firm size strengthens the effect of profitability and leverage on income smoothing practices. The larger the company size, the higher the tendency of management to stabilize financial statements to maintain the company's image and the trust of stakeholders, especially creditors. These findings provide insight for investors and regulators in understanding the factors that influence income smoothing practices in the manufacturing sector.
Co-Authors Ahmad Rafinur Ayi Saprudin Devi Saputri Komalasari, Agrianti Liza Alvia Muhtarom Muhtarom Rindu Rika Gamayuni