This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.

<p>Tulisan ini membahas mengenai sertifikasi uji kompetensi sebagai pengakuan kesiapan bekerja lulusan Graha Wisata Hotel School Semarang. Sertifikasi Uji Kompetensi dilakukan bagi siswa Graha Wisata Hotel School sebelum mereka memasuki dunia kerja. Metode yang digunakan dalam tulisan ini adalah wawancara yang dilakukan terhadap lulusan, pengelola Lembagmna Kursus dan pengguna lulusan Bahan yang telah diperoleh melalui kajian literatur ini dikumpulkan, ditelaah kemudian dianalisis.<br />Hasil penelitian menunjukkan bahwa uji kompetensi diperlukan sebagai salah satu syarat diterima bekerja di dunia industri.Dari pelaksanaan uji kompetensi ini para siswa memperoleh sertifikat kompetensi yang dikeluarkan oleh Lembaga Sertifikasi dan Kompetensi berdasarkan uji kompetensi yang dilakukan oleh penguji dari LSK Perhotelan dan Kapal Pesiar Indonesia.</p>

<p>Partisipasi masyarakat merupakan prasyarat yang penting dalam setiap pelaksanaan pembangunan dimana setiap warga negara memiliki hak untuk terlibat secara aktif. Pemerintah harus melibatkan masyarakat di sekitar kawasan daya tarik wisata religi dikarenakan masyarakatlah yang banyak mengetahui kondisi daya tarik wisata tersebut. Pembangunan yang tidak melibatkan masyarakat akan cenderung meminggirkan masyarakat itu sendiri. Namun dalam kenyataannya sering terjadi pengabaian terhadap partisipasi masyarakat, sehingga masyarakat masih menjadi objek pelaksanaan pembangunan. Penelitian ini bertujuan untuk mengetahui bentuk partisipasi masyarakat dalam pelaksanaan pada daya tarik wisata religi di Kawasan Cirebon. Metode kualitatif deskriptif digunakan dalam penelitian ini. Pemilik bisnis adalah informan utama untuk penelitian ini; Informan pendukung meliputi pimpinan desa, lembaga, dan masyarakat lainnya. Observasi langsung, wawancara, dan dokumentasi digunakan untuk mengumpulkan data. Tahapan reduksi data, penyajian data, dan penarikan kesimpulan merupakan bagian dari proses analisis data.</p>

<p>Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, <em>sustainability committee</em>, aktivitas perusahaan, kepemilikan asing, dan struktur kepemilikan terhadap pengungkapan <em>sustainability report</em>. Populasi penelitian adalah perusahaan-perusahaan di Asia yang mengikuti ASSRAT tahun 2018-2020. Teknik pengambilan sampel menggunakan <em>purposive </em>sampling dan terpilih 23 perusahaan dengan 69-unit analisis. Teknik pengumpulan data menggunakan dokumentasi serta teknik analisis statistik menggunakan deskriptif dengan alat analisis data IBM SPSS <em>Statistics</em> 23. Hasil penelitian menunjukkan bahwa ukuran dewan direksi, dewan komisaris independen, kepemimpinan ganda, jenis perusahaan, <em>sustainability committee</em>, aktivitas perusahaan, kepemilikan asing tidak berpengaruh terhadap pengungkapan <em>sustainability report</em>. Struktur kepemilikan berpengaruh negatif terhadap pengungkapan <em>sustainability report</em>. Saran untuk penelitian selanjutnya agar dapat menggunakan variabel lain yang diduga dapat mempengaruhi variabel <em>sustainability report.</em></p><p><em><em><span>This study analyzes the effect of board size, independent board of commissioners, dual leadership, company type, sustainability committee, company activities, foreign ownership, and ownership structure on sustainability report disclosure. The research population is companies in Asia that participated in ASSRAT in 2018-2020. The sampling technique used purposive sampling and selected 23 companies with a 69-unit analysis. Data collection techniques used documentation and statistical analysis techniques using descriptive data analysis tools using IBM SPSS Statistics 23. The results showed that the size of the board of directors, independent board of commissioners, dual leadership, type of company, sustainability committee, company activity, and foreign ownership do not affect the disclosure sustainability report. Ownership structure has a negative effect on sustainability report disclosure—suggestions for further research to use other variables that are thought to affect the sustainability report variable.</span></em></em></p>

<p>Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk mengetahui strategi Brand Image Pariwisata di Desa Wisata Wonolopo. Desa yang didominasi oleh keindahan alamnya membuat warga setempat sepakat untuk menjadikan Desa Wonolopo sebagai kawasan desa wisata dengan memanfaatkan kemungkinan yang ada dan menata tempat tersebut menjadi sebuah destinasi wisata edukatif yang diminati oleh para wisatawan. Sample pada penelitian ini mengambil tiga orang responden, pihak dari pengelola Desa Wisata Wonolopo. Teknik pengumpulan data menggunakan teknik wawancara dan observasi. Wawancara dilakukan dengan wawancara in-dept interview. Analisis data penelitian bersifat deskriptif. Hasil penelitian ini menunjukkan bahwa dalam mewujudkan serta mengembangkan brand destinasi wisata, Desa Wisata Wonolopo memperkenalkan identitas destinasi wisata mereka berupa sistem pariwisata berkelanjutan, menawarkan beberapa kegiatan edukasi Dengan menggunakan proses komunikasi secara langsung dan tidak langsung yang melibatkan pengunjung sebagai daya dukung dalam pembentukan image kepada calon pengunjung.</p>

The purpose of this study was to explain whether or not there was an effect of using the quizizz application on digital literacy of fourth grade students at SDN Bilaporah 1 Bangkalan. This type of research is experimental research with a quantitative approach. This study uses a posttest-only control design model. The research sample used in this study was fourth grade students at SDN Bilaporah 1 Bangkalan. The sampling technique used in this research is saturated sampling technique. Data was collected using performance test sheets. The results of data analysis calculated using the independent sample t-test show that the sig value is 0.000 where the value is less than 0.05. So these results indicate that there is an influence between quizizz application assisted learning on students' digital literacy in class IV SDN Bilaporah 1 Bangkalan.

Patient loyalty is often closely related to patient satisfaction with the experience they get during medical treatment. Issues related to service quality, long waiting times, lack of effective communication with patients, or disrespectful attitudes from medical staff can all cause patients to feel dissatisfied and unmotivated to return to the same health facility. This type of quantitative research with a design using correlation analysis, cross sectional. The population in the study were 193 patients treated at a private hospital in Jakarta. The research sample was 130 with the Slovin formula, the sampling technique used quota sampling and the data collection instrument used a questionnaire. Analysis of research data used multiple linear regression. The results showed that service quality partially had a significant effect on patient loyalty with a sig value of 0.036. Partial satisfaction has a significant effect on patient loyalty with a sig value of 0.001 Service quality and satisfaction simultaneously have a significant effect on patient loyalty with a sig value of 0.001 and each effect is 94.1%. In conclusion, the quality of hospital services and patient satisfaction have a significant effect on patient loyalty..
 

The development of technology today makes humans coexist with technology. Many human activities can be carried out through the internet network. One of them is the presence of the metaverse which is a technology that contains virtual interactions, digital objects, and decentralized humans from various platforms. Metaverse is used by many people as a medium for buying and selling transactions. Metaverse users generally sell their products in the form of NFTs. Various well-known brands have started promoting their products through the metaverse. The emergence of well-known brands in the metaverse is an opportunity for irresponsible parties to infringe brand rights. As was the case in Ryder Ripps v. Yuga Labs. Pollution, imitation, obscuration, and so forth of well-known trademarks are carried out by irresponsible parties. One of them is the doctrine of Trademark Dilution. Trademark dilution is the unauthorized use by other parties that can weaken the quality or characteristics of a trademark. This makes the question of how the protection of trademarks in the virtual space of the metaverse and what legal action can be taken when there is a violation of trademark rights. Not many countries have regulated the protection of digital trademarks specifically against trademark dilution, as well as Indonesia. This research will be conducted using a non-native juridical approach method with legal sources in the form of laws and regulations, international agreements, theories, and legal rules. The focus of this research is how metaverse with the platform in it can protect the trademark with the terms and conditions agreement of account users in the platform. The result of this research is that brands can be protected against infringement of rights to the brand as well as brand dilution by referring to the terms and conditions of account users listed in the platform. In addition, the legal action that can be taken is to file a lawsuit as determined by the platform and the removal of related content.